The Commissioner determined a deficiency of $2,104.85 in petitioner's 1968 income tax. The only question remaining for decision is whether certain of petitioner's expenditures during 1968 are deductible as "traveling expenses * * * while away from home" within the meaning of section 162(a)(2), I.R.C. 1954.
FINDINGS OF FACT
The parties have filed a stipulation of facts which, together with its accompanying exhibits, is incorporated herein by this reference...
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