IRWIN, Judge:
Respondent determined a deficiency of $1,253 in petitioner's 1975 Federal income tax. Due to adjustments agreed to by the parties, the only issues presented are as follows:
(1) Whether expenses in the amount of $3,577 paid by petitioner during 1975 for an education in obtaining a bachelor's degree, with a major in accounting, are allowable deductions under section 162;
(2) Whether petitioner should...
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