Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1959 in the amount of $68.45. The only issue for decision is whether the petitioners are entitled to deduct as business expenses under section 162 of the Internal Revenue Code of 1954 expenditures related to certain courses in school administration taken by Albert.
Findings of Fact
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