Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1961 and 1962 in the amounts of $347.13 and $442.92, respectively.
Some of the issues raised in the pleadings have been disposed of by agreement of the parties leaving for our decision the following:
(1) Whether petitioner is entitled to a deduction for educational expenditures for each of the years 1961...
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