Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $241.16 in petitioner's Federal income tax for 1973. The issues presented are: (1) the amount of a casualty loss sustained by petitioner, (2) the deductibility of certain unsubstantiated uniform expenses, and (3) whether certain lodging and transportation expenses are deductible as business expenses incurred "while away from home."
Findings of Fact
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