Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for 1976 of $236.65. The issue presented is whether petitioner's educational expenses are deductible or whether the courses taken in 1976 were part of a course of study which would lead to qualify him for a new trade or business.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulations...
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