Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1960 in the amount of $162.57. The sole issue for decision is whether expenses incurred by petitioner Richard M. Baum, an insurance claims adjuster, in attending night law school classes are deductible as ordinary and necessary business expenses under section 162(a) of the...
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