Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined deficiencies in the amounts of $455 and $267 in petitioners' 1983 and 1984 Federal income taxes respectively.
After concessions by petitioners, the only remaining issue is whether petitioners are entitled to a deduction for expenses incurred in pursuit of a medical degree.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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