Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $1,217.51 in petitioner's Federal income tax for 1970. The sole issue for decision is whether certain expenses incurred by petitioner for lodging, meals, tips, and laundry were made while petitioner was "away from home" in the pursuit of a trade or business within the meaning of section 162(a)(2).
All the facts are stipulated....
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