Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
The respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $945.48. The issue for decision is whether petitioner is entitled to deduct certain expenses in the total amount of $2,760 for lodging, meals, laundry and cleaning as ordinary and necessary traveling expenses while away from home in pursuit of a trade or business under section 162(a)(2).
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