HALL, Judge:
Respondent determined a $143.98 deficiency in petitioner's 1976 income tax. The issues presented are:
(1) Is petitioner entitled to deduct as a business expense certain education expenses?
(2) Is petitioner entitled to deduct the cost of maintaining a checking account as a tax-records expense?
FINDINGS OF FACT
Some of the facts have been stipulated by the parties and are found accordingly.
Petitioner was...
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