United States Tax Court.
Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $771.91 in petitioners' income tax for the taxable year 1971.
Due to a concession by respondent, the only issue remaining for our consideration is whether petitioners are entitled to deduct amounts expended by Kermit Otness for meals and lodging as traveling expenses incurred in his trade or business while...
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