Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The Commissioner determined a deficiency in the income tax of petitioners for the year 1960 in the amount of $143.82.
The only issue presented for decision is whether expenses incurred during the year 1960 by petitioner Gilmore C. Gulbranson, for tuition, books and transportation in connection with his attendance at night law school, constitute ordinary and necessary trade or business expenses...
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