Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $2,952 in petitioners' 1977 Federal income tax. After concessions, the remaining issues for decision are:
1. Whether expenses deducted by petitioner Gilbert C. Barela with respect to his employment at a power plant project were incurred while he was "away from home" within the meaning of section 162 (a)(2).
2. Whether...
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