Memorandum Findings of Fact and Opinion
HALL, Judge:
Petitioner was employed until May 1973. While employed he attended the University of Santa Clara part time, and after his employment terminated he attended as a full-time student. Respondent determined a deficiency in petitioner's income tax for 1973 of $347. The issue raised by the notice of deficiency is whether petitioner is entitled to deduct education expenses incurred by him in pursuit of an M.B...
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