United States Tax Court.
Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $405 in the income tax of petitioner for the taxable year 1969. The sole issue for our determination is whether petitioner's education expenditures during 1969 were deductible as an ordinary and necessary business expense under section 162.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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