Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioner has been determined by the Commissioner for the taxable year 1966 in the amount of $377.05. The only issue to be decided is whether expenses of petitioner in traveling between his home and his place of employment and the cost of his meals while at work are deductible business expenses under section 162, I. R. C. 1954.
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