Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in income tax in the amount of $60.90 asserted by the respondent for the calendar year 1950. The issue is whether petitioner is entitled to deduct from her gross income for the year involved expenses incurred in attending summer school during that year, under section 23 (a) (1) (A) of the Internal Revenue Code. The evidence consists of oral testimony and exhibits...
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