IRWIN, Judge:
The Commissioner determined a deficiency of $269 in petitioners' joint Federal income tax for the calendar year 1972. The issues for our decision are: (1) Whether petitioners are entitled to a deduction for expenses incurred by Orrin L. Grover while attending law school; and (2) whether home office expenses incurred in connection with petitioner's study of law are deductible business expenses under section 162.
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