DAWSON, Judge:
This case was heard in Los Angeles by Commissioner Charles R. Johnston. We have adopted his findings of fact and conclusions.
Respondent determined a deficiency of $274 in petitioner's Federal income tax for the year 1967. At issue is whether petitioner is entitled to a deduction under section 162(a), I.R.C. 1954, and the regulations promulgated thereunder, for certain expenses incurred by him when he undertook a course of graduate study...
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