Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1972 in the amount of $1,046.52. The issues for decision are:
(1) Whether petitioner, L. Robert Leisner, is entitled to deduct transportation expenses between Buffalo, New York, and Albany, New York, and living expenses while in Albany as business expenses incurred in travel away from home in pursuit of a trade...
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