HOYT, Judge:
Respondent determined a deficiency in the income tax of petitioner for the year 1966 in the amount of $53.58. The only question which is presented for decision is whether petitioner is entitled to deduct $285.10 as a business expense for education.
Findings of Fact
Robert C. Smith, petitioner herein, resided in Cleveland, Ohio, at the time of the filing of the petition in this case. His individual income tax return for the calendar year...
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