Memorandum Findings of Fact and Opinion
GOFFE, Judge.
The Commissioner determined a deficiency of $2,406.39 in the Federal income tax of petitioners for the taxable year 1973. Due to concessions the issues for decision are:
(1) Whether petitioners established a tax home during the taxable year 1973 which would enable them to deduct expenses for meals, lodging and dry cleaning away from that home pursuant to section 162, Internal Revenue Code of 1954...
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