Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $292 in petitioners' Federal income tax for the year 1974. The only issue presented for decision is whether petitioner John D. Hogue is entitled to deduct educational expenses of $1,632 in obtaining a master's degree in hospital administration.
Findings of Fact
Some of the facts are stipulated and are so found.
John D. Hogue and Veronica...
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