Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1978 in the amount of $1,267. The issue for decision is whether petitioners are entitled to deduct $3,677 expended by Sheila Footer Pedolsky in attending law school at Georgetown University Law Center during 1978.
Findings of Fact
Most of the facts have been stipulated and are found accordingly.
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