Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner for the year 1952 in the amount of $1,093.43. The questions presented are (1) whether petitioner is entitled to a deduction of $570, which he paid on his son's college expenses; (2) whether certain expenditures made by petitioner were capital expenditures, or ordinary and necessary business expenses; and (3) whether petitioner...
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