Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1964 in the amount of $990.91.
After certain concessions by respondent, the single issue presented is whether the per diem allowances, in the total sum of $4,224, received by petitioner William R. Crawford from his employer in the year 1964, were deductible as necessary business expenses incurred in traveling...
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