MULRONEY, Judge:
The respondent determined a deficiency in income tax of the petitioners for the calendar year ended December 31, 1952, in the amount of $334.60.
The only issue before us is whether the sum of $1,025.25, expended by Lillie Mae Green, a schoolteacher, for summer school expenses, is an allowable deduction under the provisions of section 23 (a) of the Internal Revenue Code of 1939. Other adjustments were not put in issue by petitioners...
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