Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $244.28.
One of the issues raised by the pleadings has been conceded by petitioners, leaving for our decision the following: Whether petitioners are entitled to deduct amounts expended by one of them during the calendar year 1965 for tuition and books in connection with attending Georgetown...
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