Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined deficiencies in the joint Federal income tax returns of the petitioners in the amounts of $4,501.29 and $4,054.68 for the taxable years 1968 and 1969, respectively. Due to concessions by the parties, the issues for our decision are as follows:
(1) Whether either petitioner was "away from home" within the meaning of section 162(a)(2)
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