MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1961 income tax in the amount of $894.30. The issue is whether Ramon M. Greenberg, who will be called petitioner, is entitled to a deduction for the amount he paid in 1961 for psychoanalytic training at the Boston Psychoanalytic Institute.
FINDINGS OF FACT
Some of the facts have been stipulated and they are found accordingly.
Petitioner is by profession a psychiatrist...
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