Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner determined a deficiency in the income tax of petitioners for the taxable year 1967 in the amount of $202.14. Although respondent has made other adjustments in petitioners' return, the only issue raised by the pleadings is whether he has erred in denying a deduction taken by petitioners for educational expenses paid by them during 1967.
Findings of Fact
The stipulated...
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