United States Tax Court.
Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $666.71 in petitioner's 1973 income tax. The sole issue is whether petitioner may deduct his educational expenses under section 162(a).
Findings of Fact
Some of the facts were stipulated and are found accordingly.
Thomas J. Cangelosi lived in Maple Shade, New Jersey, when he timely filed his 1973 income tax return...
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