MULRONEY, Judge:
Respondent determined a deficiency in the income tax of petitioners for 1952 in the sum of $1,051.62 and additions thereto under section 294 (d) (1) (A) and (d) (2), I. R. C. 1939, in the amounts of $56.92 and $34.16, respectively.
The question presented is whether petitioners were entitled, under the provisions of section 23 (a) (1) (A), I. R. C. 1939, to a deduction of $3,224.25 in the year 1952, as educational expenses.
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