Memorandum Findings of Fact and Opinion
AARONS, Special Trial Judge:
This case was assigned to Special Trial Judge Aarons pursuant to section 7456(d)(3) and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioner's 1982 Federal income tax in the amount of $213. The issues to be decided are: (1) the deductibility under section 162 of petitioner's law school tuition, books and fees, and related transportation...
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