TIETJENS, Judge:
The Commissioner determined deficiencies in income tax of petitioner in the amounts of $349 and $394.48, respectively, for the years 1965 and 1966. We must decide whether petitioner may deduct certain educational expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation and the exhibits attached thereto are incorporated herein by this reference.
At the time he filed his petition...
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