Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1959 and 1960 in the amounts of $39.11 and $64.85, respectively.
The issue for decision is whether petitioners are entitled to deduct expenses incurred by one of them in attending law school in the evenings while employed as an internal revenue agent assigned to the Estate and Gift Tax Group of the Audit Division...
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