Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1977 and 1978 in the amounts of $720 and $1,041, respectively. The issue for decision is whether petitioner is entitled to deduct $3,698.80 in 1977 and $3,533.05 in 1978 spent in traveling from his home to the construction site where he worked and in 1978 for meals and lodging near that site as ordinary and necessary...
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