United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1978 in the amount of $1,276.32. The issue for decision is whether petitioner is entitled to deduct $4,600 spent in traveling from his home to the construction site where he worked as an ordinary and necessary business expense.
Findings of Fact
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