Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioners' income tax for 1959 in the amount of $151.59. The sole issue is whether petitioner Gilmore C. Gulbranson is entitled to a deduction from gross income for the expenses incurred in attending law school. Some of the facts are stipulated.
Findings of Fact
The stipulated facts are so found and the stipulations and exhibits attached thereto...
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