Memorandum Findings of Fact and Opinion
PANUTHOS, Chief Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1987 in the amount of $624. The only issue in dispute is whether petitioner is entitled to a deduction for educational expenses...
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