Memorandum Findings of Fact and Opinion
GALLOWAY, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rule 180 et seq.
Respondent determined a deficiency of $2,827 in petitioners' 1984 Federal income tax. The sole issue for decision is whether petitioners' 1984 unreimbursed meals, lodging and other expenses were incurred while Raymond C. Wilson...
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