Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for 1985, 1986, and 1987, of $1,134, $4,459, and $6,378, respectively.
After stipulations and concessions, the sole issue for decision is whether petitioners are entitled to deduct educational expenses incurred during the years at issue. We hold that they are not so entitled.
Findings of Fact
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