HOYT, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1965 and 1966 in the amounts of $133.50 and $167.28, respectively. The sole issue presented for our decision is whether the amounts expended by petitioner Yaroslaw Horodysky during the taxable years in question in obtaining a legal education were properly deductible under section 162(a)
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