Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1963 income tax in the amount of $391.03. The deficiency results from respondent's disallowance of an educational expense deduction in petitioners' 1963 joint return.
Findings of Fact
The record consists of a four page stipulation of facts, which facts are now found, and less than half a page recording the testimony of the only witness...
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