Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year Deficiency 1971 .................. $ 846.05 1972 .................. 1,175.70 1973 .................. 162.00
After concessions, the issues are whether petitioner incurred traveling expenses in 1971 and
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