Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1967 in the amount of $1,204.13.
The only issue for decision is whether petitioner is entitled to deduct $3,664.40 or any part thereof as educational expenses.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner is an individual whose residence...
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