Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's Federal income taxes for the years 1965 and 1966, in the amount of $296.50 (docket No. 3284-68), and $215.50 (docket No. 1626-69), respectively.
Concessions having been made, the only issue remaining for decision is whether petitioner's expenditures for flying lessons are deductible as a business-related education expense under section...
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