Memorandum Findings of Fact and Opinion
CALDWELL, Commissioner:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $75.95. The sole question for decision is whether petitioners are entitled to a claimed deduction of $908, as traveling and living expenses incurred by petitioner while away from home in pursuit of a trade or business, within the meaning of section 162(a)(2), of the Internal Revenue Code...
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