SIMPSON, Judge:
The respondent determined a deficiency of $310.35 in the petitioners' 1965 income tax. The only issue remaining for decision is whether the petitioners are entitled to deduct certain educational expenses.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Ronald F. and Deborah C. Weiszmann, are husband and wife, who resided in San Francisco, Calif., at the time the...
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