United States Tax Court.
Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Tax Year Deficiency 1973 ............ $1,767.95 1974 ............ 3,593.00 1975 ............ 3,369.00
The issues for decision are:
(1) Whether Geraldine G. Cannon's educational expenses are deductible under section 162;
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