Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $178.34 in petitioners' income tax for the year 1967. The sole issue for our determination is whether petitioners are entitled to deduct certain law school expenses pursuant to section 1.162-5, Income Tax Regs., as promulgated in 1958.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners are...
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