SIMPSON, Judge:
Respondent determined a deficiency in petitioners' 1964 income tax in the amount of $207.17. The issue for decision in this case is whether the petitioner, James A. Carroll, is entitled to deduct certain educational expenses.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
Petitioners, James A. and Isabelle Carroll, are husband and wife, who resided in Chicago, Ill., at the time...
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