Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1976 in the amount of $220. The issues for decision are (1) whether petitioners are entitled to a deduction as an ordinary and necessary business expense of tuition and related expenses incurred by Mr. Gulick in connection with completing the requirements for a degree is electrical and electronic engineering technology...
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