Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $655.23 deficiency in petitioner's 1973 Federal income taxes. The only issue we must decide is whether petitioner had a tax home during 1973 from which he could be away when he incurred traveling expenses in pursuit of his trade or business.
Findings of Fact
Some facts were stipulated and are found accordingly. Petitioner timely filed his 1973 Federal income tax...
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