Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $1,289.07 in the petitioner's Federal income tax for 1974. The parties have settled one issue; the only issues remaining to be decided are: (1) Whether the tuition expenses and automobile expenses incurred by the petitioner in taking college courses were ordinary and necessary business expenses under section 162(a) of the Internal Revenue Code of 1954
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