Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1959 in the amount of $406.78.
The issue for decision is whether petitioner may deduct in 1959 the cost of three sets of encyclopedias and of certain electronic equipment which he used from time to time in his classroom as a science teacher in elementary school.
Findings of Fact
During the year...
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