GERBER, Judge:
Respondent, in a statutory notice of deficiency dated September 18, 1985, determined a deficiency in petitioner's income tax of $1,383.76 for taxable year 1983. The sole issue for our decision is whether petitioner should be allowed to deduct expenses incurred to obtain a master's degree in business administration (MBA).
FINDINGS OF FACT
Petitioner resided in Cincinnnati, Ohio, when the petition was filed in this case. The stipulated...
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