Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $1,342 in the income tax due from the petitioners for 1978. Due to concessions, the issue remaining for decision is whether or not petitioners may deduct certain educational expenses, including the cost of going to and from school, incurred by Mr. Raines as well as the cost of meals which he purchased at his place of employment.
Findings of Fact
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