Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined a deficiency of $263.53 in petitioners' joint Federal income tax for the calendar year 1973. The sole issue for decision is whether petitioners are entitled to a deduction for expenses incurred by John E. Gates in attending law school.
Findings of Fact
Some of the facts have been stipulated. This stipulation of facts, along with attached exhibits, is incorporated...
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