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GIANAKON v. COMMISSIONER

Docket No. 592-64.

24 T.C.M. 965 (1965)

T.C. Memo. 1965-184

Harry G. Gianakon and Helen L. Gianakon v. Commissioner.

United States Tax Court.

Filed June 30, 1965.

Attorney(s) appearing for the Case

Harry G. Gianakon, pro se, 116 Lee Circle, Bryn Mawr, Pa. Dennis DeBerry, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1959 in the amount of $673.38. The issue is whether expenses for psychoanalytic training incurred by petitioner Harry G. Gianakon are deductible as business expenses under section 162 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts have been stipulated and...

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