Memorandum Opinion
BUCKLEY, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1988 Federal income tax in the amount of $2,957. The sole issue is whether petitioner was traveling away from home on business during 1988.
Some of the facts have been stipulated and they are so found. Petitioner...
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