Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $2,221.00 in the petitioners' Federal income tax for 1976. After concessions by the Commissioner, the issues for decision are: (1) Whether the petitioners are entitled to a deduction for meal expenses incurred by Mr. Reis while he was traveling away from home and for other miscellaneous employee business expenses; and (2) whether the petitioners are entitled...
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