Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $221 in petitioner's Federal income tax for 1977.
Concessions having been made, the issues for decision are:
1. Whether expenses in the amount of $978 incurred by petitioner during 1977 for tuition and educational supplies are deductible; and
2. Whether petitioner is entitled to a depreciation deduction of $187 for his sailboat...
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