Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1962 in the amount of $133.73.
The issue presented is whether amounts expended by petitioner John C. Martin, Jr., a patent examiner employed by the United States Patent Office, for tuition, books, and supplies in attending night law school classes are deductible as ordinary and necessary business expenses under section...
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