Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in the income tax of the petitioners for the year 1958 in the amount of $214.50. This deficiency arose out of the disallowance by respondent of deductions claimed in 1958 for tuition, transportation, meals, etc., alleged to have been paid by petitioner Frederick T. Simon, in 1955, 1956, 1957, and 1958, while attending Morris Harvey College, Charleston, West Virginia...
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