United States Tax Court.
Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
The respondent determined a deficiency in income tax for the calendar year 1960 in the amount of $238.94.
The only issue to be decided is whether the sum of $960 spent by petitioner in 1960 in attending night school primarily for the purpose of maintaining or improving skills required by petitioner in his employment is deductible under section...
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