Memorandum Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $382. The single issue remaining for our decision is whether petitioners are entitled to a deduction for certain educational expenses.
This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and the attached exhibits are incorporated...
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