Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' income tax for the years 1958 and 1959 in the respective amounts of $57.64 and $102.30. The only issue for decision is whether expenses for books and tuition incurred by Donald P. Frazee in attending law school are deductible by him as business expenses.
Findings of Fact
Some of the facts have been stipulated and the stipulation of facts, together with the...
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