Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes of $2,765 for the taxable year 1984, and $939 for the taxable year 1985. The issues for decision are: (1) whether certain expenses deducted by petitioners were incurred while petitioner husband was "away from home" within the meaning of section 162(a)(2),
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