Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $130.24 in the income tax of petitioners for the taxable year 1967. The sole issue presented is whether petitioners are entitled to a deduction for a portion of educational expenses incurred in pursuing a course of study at Central Technical Institute leading to an "Associate's Science Degree in Electronic Engineering Technology."
Findings of Fact
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