Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent determined a deficiency against petitioners for the taxable year 1968 in the amount of $411.75.
The sole issue presented for our consideration is whether petitioner is entitled to deduct the amount of $1,750.79 as expenses which he incurred during 1968 in studying at the Johns Hopkins University, Evening College, Baltimore, Maryland.
Findings of Fact
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