Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $233.31 in petitioner's income tax for the taxable year 1967. The sole issue before us involves the deductibility of certain educational expenses.
Petitioner's legal residence was Brooklyn, New York, at the time of the filing of his petition herein. He filed his 1967 Federal income tax return with the district director of internal revenue, Brooklyn, New...
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