FORRESTER, Judge:
Respondent has determined a deficiency of $225.36 in petitioner's 1970 Federal income taxes. The sole issue for our decision is whether or not petitioner may deduct expenses he incurred in taking a review course and in sitting for the C.P.A. exam in Tennessee.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
William D. Glenn, petitioner, was a resident of Nashville, Tenn., at the time he filed...
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