Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioners' Federal income taxes for the taxable year 1974 in the amount of $1,785.99, as set forth in his statutory notice of deficiency dated April 28, 1977. The only issue presented for our decision is whether certain expenses of petitioners were incurred while away from home in the pursuit of a trade or business and thereby deductible under section 162(a)(2)...
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