Memorandum Opinion
INGOLIA, Commissioner:
The respondent determined a deficiency in income tax for the calendar year 1967 of $794.09. The issue for decision is whether the petitioner is entitled to deduct as an ordinary and necessary business expense the amount of $2,417.50 for living expenses incurred 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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