Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $644.10.
The deficiency arises from the disallowance by respondent of certain claimed business expenses incurred by petitioner Walter T. Houston in attending the Graduate School of Business Administration at Michigan State University. Petitioners have taken exception to the entire disallowance....
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