Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Docket No. Year Amount 4892-77 ........ 1974 $738.69 396-78 ......... 1975 758.13 1850-78 ........ 1976 412.00
Concessions having been made, the issues remaining for our decision are whether certain expenses for meals and transportation were incurred while...
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