FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1968 in the amount of $559.98. Concessions having been made, the only issue for decision is whether the expenses incurred by petitioner during 1968 in attending law school, while employed as a schoolteacher, are deductible as ordinary and necessary business expenses under section 162(a).
FINDINGS OF FACT
David N. Bodley...
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