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LAMB v. COMMISSIONER

Docket No. 4509-64.

46 T.C. 539 (1966)

OWEN L. LAMB AND NANCY G. LAMB, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 2, 1966.

Attorney(s) appearing for the Case

Owen L. Lamb, pro se.

Jack S. Older, for the respondent.

SIMPSON, Judge:

Respondent determined a deficiency in income tax for the taxable year 1962 of $194.99. The only issue for decision is whether petitioner's expenses incurred and paid in 1962 for tuition and books in attending law school are deductible under section 162 (a) of the Internal Revenue Code of 19541 as ordinary and necessary expenses of carrying on a trade or business.

FINDINGS OF FACT

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