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CIORCIARI v. COMMISSIONER

Docket No. 90201.

22 T.C.M. 784 (1963)

T.C. Memo. 1963-162

Sabino F. Ciorciari v. Commissioner.

United States Tax Court.

Filed June 11, 1963.

Attorney(s) appearing for the Case

Sabino F. Ciorciari, pro se, 474 60th St., Brooklyn, N. Y., Stephen M. Miller for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioner's income tax in the amount of $342.62 for the taxable year ended December 31, 1959.

The sole issue is whether expenses incurred by petitioner, a Housing Assistant employed by the New York City Housing Authority, in taking graduate courses in housing and public administration are deductible under Section 162(a) of the Internal Revenue Code of 1954.

Findings of...

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