Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
The respondent determined a deficiency of $1,148.48 in petitioners' income tax for the taxable year 1966. The issue for decision is whether the petitioner is entitled to a deduction in the amount of $4,950. The petitioner claims the deduction as an education expense which would fall under section 162 of the Internal Revenue Code of 1954 but his...
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