Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated July 23, 1980, respondent determined a deficiency of $179 in petitioner's Federal income tax for the taxable year 1977. After concessions, the sole issue for decision is whether educational expenses incurred by petitioner in attending college classes during the year in question are deductible as a business expense under section 162(a), I.R.C. 1954, or whether the education...
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