Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The respondent determined a deficiency in the income tax of the petitioners for the calendar year 1958, in the amount of $154.19.
The sole issue for decision is whether certain expenses for education in the amount of $770.92, which an Assistant Professor of Business at a state college incurred and paid in taking university courses related to the field in which he was then teaching, are deductible...
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