Memorandum Findings of Fact and Opinion
The Commissioner determined a $465.07 deficiency in petitioners' 1968 income tax. The sole issue is whether petitioners were entitled to an income tax deduction in respect of expenses incurred by petitioner Philip Collins, an Internal Revenue Service agent, in pursuing the study of law.
Findings of Fact
The parties have filed a stipulation of facts which, together with an accompanying exhibit, is incorporated...
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