Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1966 and 1967 in the amounts of $418.01 and $541.49, respectively.
The issue for decision is whether petitioner is entitled to deduct the expenses of traveling from his family home in Kennett, Missouri to St. Louis, Missouri and his living expenses in St. Louis as traveling expenses while away from home in the...
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