Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency in petitioners' Federal income taxes for 1971, 1972 and 1973 in the amounts of $1,177.02, $1,340.60 and $1,624.52, respectively.
The issues for decision are:
1. Whether petitioner Rendell Owens incurred travel expenses while away from home during 1971 through 1973;
2. Whether petitioners are entitled to deduct during the years in issue amounts...
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