Memorandum Opinion
OPPER, Judge:
A deficiency of $136.36 in petitioners' 1948 income tax gives rise to this proceeding. An overpayment is claimed in the amount of $14.38. After concessions by respondent, the remaining issue is whether a total of $821.50 expended in connection with his Doctor's Dissertation by petitioner Richard Henry Lampkin, hereinafter called petitioner, who is a college professor, is deductible as an ordinary and necessary business expense...
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