Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1964 in the amount of $228.82.
The only issue for decision is whether the amount of $911.75 expended by petitioner for courses at the University of Chicago Graduate School of Business is deductible as an ordinary and necessary business expense under section 162(a) of the Internal Revenue Code of 1954,...
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