Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $399.75 in petitioners' Federal income tax for calendar year 1966.
The sole issue for decision is whether petitioners are entitled to deduct certain educational expenses.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Raymond A. Paulson (hereinafter referred to as "Raymond") and Beverly D. Paulson...
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