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ESTATE OF BAER v. COMMISSIONER

Docket No. 6715-65.

26 T.C.M. 170 (1967)

T.C. Memo. 1967-34

Estate of Reuben A. Baer (deceased), Celeste S. Baer, Administratrix, and Celeste S. Baer v. Commissioner.

United States Tax Court.

Filed February 27, 1967.

Attorney(s) appearing for the Case

Celeste S. Baer, pro se, 1564 Hacienda Place, Pomona, Calif. Richard L. Fishman, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in the income tax of petitioners for the taxable year 1963 in the amount of $800.67.

Petitioners have abandoned certain claims for miscellaneous deductions disallowed in the respondent's notice of deficiency. Four issues remain for decision:

1. Were amounts expended by petitioners for tuition and board at La Verne College for their totally deaf daughter...

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