Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $508.44 in the petitioners' Federal income tax for 1975. After a concession at trial by the petitioners, the sole issue for decision is whether the petitioners are entitled to a deduction for educational expenses and related travel expenses incurred by Mr. Stuart in 1975.
Findings of Fact
Some of the facts have been stipulated, and those...
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