Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1978 in the amount of $432. The issue for decision is whether petitioners are entitled to deduct the amount expended by Benoit Castel during the calendar year 1978 in attending the International School of Law, now the George Mason University School of Law.
Findings of Fact
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