Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $307.17.
The issues for decision are:
(1) Whether petitioner is entitled to deduct as ordinary and necessary business expenses the amount of $2,065, or any part thereof, which amount is composed of $808 paid in connection with attending the University of Georgia Law School from January...
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