Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The Commissioner determined a deficiency in the petitioner's income tax for the taxable calendar year 1957 in the amount of $119.73.
The sole issue is whether the petitioner, who was a Graduate Electrical Engineer employed by a corporation as a Patent Searcher, is entitled to deduct for income tax purposes, certain expenses which he incurred during the taxable year in attending a University Law...
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