Memorandum Opinion
PIERCE, Judge:
The respondent determined deficiencies in the income taxes of the petitioners, in the amounts of $275.44 for the year 1955 and of $115.51 for the year 1956.
The sole issue for decision is whether amounts expended by the principal petitioner in connection with studies leading toward an academic degree of Doctor of Philosophy, are deductible as ordinary and necessary business expenses...
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