Petitioner seeks redetermination of a deficiency in income tax of $134 for 1945. The sole issue is whether respondent correctly disallowed deductions for educational expenses. Some of the facts have been stipulated.
FINDINGS OF FACT.
The stipulated facts are hereby found.
Petitioner, a resident of Scarsdale, New York, filed his returns with the collector of internal revenue for the fourteenth district of...
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