Memorandum Opinion
DAWSON, Chief Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1972 and 1973 in the amounts of $437.03 and $398.75, respectively. The only issue for decision is whether petitioner Charlotte Potenga's expenses of traveling back and forth two or three times a day between her home and the restaurant where she worked as a waitress for catered parties constitute deductible traveling expenses...
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