PER CURIAM:
This is an appeal from a Tax Court decision in a proceeding for redetermination of a tax deficiency.
The taxpayer, Samuel F. Patterson, is an elementary school teacher in Los Angeles, California. In his federal income tax return for 1963, he deducted, as ordinary and necessary business expenses, amounts assertedly incurred (1) in doing research toward a doctoral degree in education, and (2) in equipping and operating a special room at his school...
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