Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $495.48 in petitioners' joint Federal income tax for the year 1975. The only issue remaining for decision is whether petitioner Steven J. McAuliffe, an Appellate Defense Attorney in the United States Army, is entitled to deduct as a business expense certain expenditures made by him in 1975 for the study of English literature at the graduate university level.
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