Court of Appeals for the Ninth Circuit November 9, 1973, 72-1474 (John C. Ford v. Commissioner of Internal Revenue)

PER CURIAM:

The Tax Court sustained a deduction, under Section 162(a) of the Internal Revenue Code of 1954, for the travel, books, and living expenses of a California high-school teacher taking university courses in Norway. 56 T.C. 1300 (1971).