LEVET, District Judge.
This is an action for the recovery of federal income taxes in the amount of $694, plus interest, which the plaintiff claims were illegally and erroneously collected from him for the years 1956, 1957 and 1958.
ISSUES PRESENTED
The issues are as follows:
I. Whether the plaintiff's expenses in attending the New York University Graduate School of Business in 1956 and 1957 and the New York University Law School in 1957 and...
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