Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies against petitioner in the amount of $5,290.53 for the 1980 taxable year and $3,023 for the 1981 taxable year. The issues for decision are whether petitioner (1) was away from home during 1980 and 1981 so as to be entitled to deduct travel and living expenses under section 162,
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