Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioners for the taxable year 1955 in the amount of $190. The only question presented is whether the petitioners are entitled to a deduction of $500, which represents 50 per cent of the $700 tuition paid to Blair Academy upon their son's entrance to that school and which was not recovered when the boy left school after attending only...
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