Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined an income tax deficiency of $585.24 for the taxable year ended December 31, 1976. The only issue for decision is whether Moreland L. Hartwell (petitioner) is entitled to a deduction for travel expenses in the amount of $2,548.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and attached exhibits are incorporated herein by this...
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