Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax in the amounts of $163.64, $275.59 and $296.68 for the calendar years 1973, 1974 and 1975, respectively. The issue for decision is whether educational expenses paid for education of each of petitioners constitutes a deductible ordinary and necessary business expense under section 162(a), I.R.C. 1954,
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