Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax in the amount of $7,025 for 1982. The issues for decision are (1) whether petitioner was traveling "away from home" for business purposes; (2) whether petitioner may deduct job-seeking expenses; (3) whether petitioner has substantiated his travel expenses as required by section 274(d);
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