SIMPSON, Judge:
The Commissioner determined a deficiency of $177.41 in the petitioner's Federal income tax for 1973. The sole issue to be decided is whether the petitioner, a teacher in a Catholic elementary school, may deduct as a business expense the cost of college courses leading to a bachelor's degree.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioner, Linda M. Liberi Toner,...
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