Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1957 of $41.76.
The only issue to be decided is whether certain expenses incurred and paid by petitioner Bernd W. Sandt during 1957 in connection with his attending law school are deductible under section 162(a), I. R. C. 1954, as interpreted by section 1.162-5 of the Regulations published as T. D. 6291, 1958-1
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