Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in the 1959 income tax of petitioners in the amount of $137.77.
The issue for decision is whether the expenses for education incurred during 1959 by Vera C. Hartrick, an Ohio elementary grade school teacher, are deductible under section 162 of the 1954 Code.
Findings of Fact
Some of the facts have been stipulated and are hereby found as stipulated...
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