Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
In these consolidated cases respondent determined deficiencies in petitioner's income tax for the years 1961, 1962 and 1963 in the respective amounts of $599.36, $516.45 and $640.32.
The issue is whether petitioner's educational expenditures for his attendance at Yeshiva University in New York City during the years in issue are deductible.
Findings of Fact
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