Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $6,302.40 in petitioner's Federal income tax for the year 1977.
The only issues remaining for decision are: (1) whether certain expenditures, which were claimed by petitioner as travel expenses incurred while "away from home," are deductible as ordinary and necessary business expenses under section 162;
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