Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency of $884 in the Federal income tax of petitioner for his taxable year 1974. The issue is whether petitioner had a "tax home" in 1974 when he incurred traveling expenses pursuant to his trade or business of selling portraits.
Findings of Fact
At the time the petition herein was filed, petitioner resided at Tulsa, Oklahoma. Petitioner was employed...
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