Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $340.86 in the 1963 income tax of Cato Noonan. The only issue remaining for decision is whether Cato Noonan was entitled to deduct certain educational expenses.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
Cato Noonan resided in Chicago, Illinois, at the time the petition was filed in this case...
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