Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $217 in the Federal income tax of petitioner for the year 1970. We are to decide whether petitioner was "away from home" when he deducted certain living expenses in that year.
Findings of Fact
Some facts were stipulated and are so found.
Petitioner filed a Federal income tax return for the year in issue with the Western Region Service Center...
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