Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies of $634.57 and $690.05 in petitioner's income tax for the calendar years 1964 and 1965, respectively. The principal issue presented is whether certain educational expenses incurred by petitioner in attending Yeshiva University during the years in question are deductible as ordinary and necessary business expenses. If this question is resolved favorably to petitioner, we must also consider...
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