Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $384.10.
The only issue for decision is whether the amount expended in 1967 by Charles W. Berry, a certified public accountant, in attending law school is deductible as an ordinary and necessary business expense.
Findings of Fact
Some of the facts have been stipulated and...
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