FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' joint Federal income tax for 1967 in the amount of $77.22.
The only issue for decision is whether LaRue Wyatt is entitled to a deduction for educational expenses incurred in 1967.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulations and exhibits attached thereto are incorporated herein by this reference.
Petitioners herein are Don...
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