Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the respondent in the income tax of petitioners for the taxable year 1958 in the amount of $132.45. The issues to be decided are (1) whether respondent has erred in disallowing as a business expense deduction the amount of $478 expended by Era E. Lenderman in acquiring 18 semester hours of college credit and (2) whether...
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