Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
Respondent determined a deficiency of $110.46 in petitioner's income tax for the taxable year 1965. The issues before us are (1) whether the petitioner is entitled to a claimed deduction for educational expenses in the amount of $334.00 and (2) whether petitioner is entitled to claimed casualty loss or losses of $280.00.
Findings of Fact
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