Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency of $1,113.41 in petitioners' Federal income tax for 1973. Two issues are presented for decision:
1. Whether respondent erred in allowing only $1,634.94 and disallowing the balance of the $4,000 claimed by petitioner Benny W. Moretz as a deduction for expenses for meals and lodging incurred while away from home in the pursuit of his business.
2....
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