Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1962 income tax in the amount of $510.16.
The only question is whether petitioner, a resident of Chicago, is entitled to deduct from his gross income the amounts he admittedly spent for tuition and books (totalling $317.77) in 1962 while attending night school. Petitioner had claimed this deduction in his income tax return filed for that year with the district...
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