Memorandum Opinion
OPPER, Judge:
A deficiency of $155 in petitioner's income tax for 1958, not all of which is now in issue, has been determined by respondent. The sole remaining question is whether petitioner was entitled to deduct the sum of $530 as education expenses claimed by him to have been required to maintain his license to teach in the public schools. Some of the facts have been stipulated.
The stipulated facts and those appearing from...
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