Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the amount of $307.97 in petitioner's income tax for 1958. The principal question is whether costs incurred by petitioner in 1958 in attending law school were deductible by him as business expenses.
Findings of Fact
Petitioner, a resident of New York, New York, timely filed his 1958 Federal income tax return with the district...
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