Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $67.80.
The only issue for decision is whether petitioner is entitled to deduct amounts paid as expenses in connection with his attendance at the School of Law of Salmon P. Chase College in Cincinnati, Ohio.
Findings of Fact
Petitioner, a resident of Cincinnati, Ohio, filed his income...
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