Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency in petitioner's 1971 Federal income tax in the amount of $2,084.13. The sole issue for decision is whether petitioner is entitled to a deduction for various educational expenses incurred during 1971.
Findings of Fact
All of the facts have been stipulated and are found accordingly.
Petitioner, at the time he filed his petition, resided in Kuala...
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