Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 of $2,287.08. Due to concessions by respondent, the sole issue for decision is whether petitioner has substantiated a claimed business deduction of $4,695 for meals and lodging while away from home during the taxable year.
Findings of Fact
Some of the facts have been stipulated. The stipulation...
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