Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner determined a deficiency of $342.73 in petitioner's income tax for the taxable year 1967.
The issues for decision are: (1) whether the expenditures for travel incurred in 1967 by petitioner are deductible under section 162(a), I. R. C. 1954, as ordinary and necessary business expenses, and (2) if so, whether petitioner has satisfied the substantiation requirements of section 274...
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