Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner:
Respondent determined a deficiency in the petitioners' income tax return for the taxable calendar year 1968 in the amount of $282.77.
Initially, there were two issues before the Court. The parties have settled one of them so that the only issue remaining is whether an education expense deduction of $900 which was claimed by the petitioners on their federal income tax return is allowable...
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