Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $96.90 in petitioner's Federal income tax for the year 1967.
Petitioner has conceded that $327.70 of the $678 she claimed as an educational expense on her 1967 Federal income tax return was properly disallowed by respondent. The only issue presented for decision is whether the petitioner is entitled to deduct under section 162(a), Internal Revenue Code of 1954, and section 1...
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