RAUM, Judge:
The Commissioner determined a deficiency of $1,728.70 in petitioners' 1971 income tax. The sole issue before us is the deductibility of certain educational expenses incurred by petitioner Muriel Burnstein in the course of obtaining a master of social work degree.
FINDINGS OF FACT
The parties have submitted a stipulation of facts which, together with the exhibits attached thereto, is incorporated herein by this reference.
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