Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in the income tax liability of petitioners as follows:
1966 ........... $ 911.82 1967 ........... 998.07 1968 ........... 1,041.31
The issues are whether petitioner Fred W. Phillips is entitled to a deduction for either employee expenses incurred while away from home or unreimbursed employee expenses incurred as a necessary expense...
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