PER CURIAM.
The question presented in this case is whether amounts expended by the taxpayer, John C. Martin, Jr., during the taxable year 1962 for tuition, books and supplies in attending night law school classes are deductible as ordinary or necessary business expenses under Section 162(a) of the Internal Revenue Code of 1954. Based upon the evidence presented to it the Tax Court concluded that the educational classes in question were not undertaken by the taxpayer...
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