Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' income tax of $5,966.20 for the taxable year ended December 31, 1977. After concessions, the only issue for decision is whether receipt of a nontaxable reimbursement for certain educational expenses precludes a deduction for such expenses.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and attached...
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