Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $797.00 deficiency in petitioner's 1973 Federal income taxes. The only issue we must decide is whether petitioner was away from home when he incurred traveling expenses in pursuit of his trade or business.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner timely filed his 1973 Federal income tax return. When...
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