Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $1,491.20 in petitioners' Federal income tax for the year 1973. One adjustment has been conceded by petitioners. The only issue remaining for decision is whether meals and lodging costs of $3,492 incurred by petitioner Magnus L. Smith in 1973 are deductible as ordinary and necessary business expenses under section 162, Internal Revenue Code of 1954.
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