Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1972 in the amount of $136.70. The sole remaining issue for our decision is whether petitioner is entitled to deduct the excess cost of meals, which he was required to purchase at restaurants, over the cost of such meals if they had been prepared by petitioner at his home.
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