Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1967 of $501.67. The issues for decision are (1) whether petitioner is entitled to deduct expenses for meals and lodging incurred in Detroit in 1967 as "away from home" expenses within the meaning of section 162(a)(2) of the Internal Revenue Code of 1954,
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