Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1965 and 1966 in the respective amounts of $241.51 and $251.74. The only issue presented is whether expenses incurred by John W. Williams during 1965 and 1966 in attending law school constituted ordinary and necessary business expenses under section 162(a) of the Internal Revenue Code of 1954.
Findings of Fact
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