Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1977 and 1978 in the amounts of $355 and $513, respectively. The issues for decision are whether petitioners are entitled (1) to deduct educational expenses paid by the petitioner Donald L. Boswell as a business expense deduction under section 162
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