Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1976 and 1977 in the amounts of $539.44 and $1,023, respectively. The issue for decision is whether petitioner is entitled to deduct traveling expenses including the costs of meals and lodging near the site of the Watts Bar Nuclear Plant as ordinary and necessary business expenses and, if so, the amount of such deduction...
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