Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1970 in the amount of $2,723.73.
The issue for decision is whether petitioner is entitled either to exclude from income or deduct as business expenses the amount of $5,574 which he paid for apartment rent, meals, commuting expenses, parking, and laundry expenses during the year 1970 while living in Arlington, Texas.
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