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OEHLKE v. COMMISSIONER

Docket No. 6212-65.

26 T.C.M. 663 (1967)

T.C. Memo. 1967-144

Helen V. Oehlke v. Commissioner.

United States Tax Court.

Filed June 28, 1967.

Attorney(s) appearing for the Case

Arthur L. Cain, for the petitioner. Donald H. Richards, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

The only issue for our decision is whether petitioner is entitled to deduct the cost of a European tour under section 162, Internal Revenue Code of 1954.1 More particularly, the question is whether the cost of the tour constitutes a deductible education expense within the meaning of section 1.162-5(a)(1), Income Tax Regs. This section of the Regulations allows a deduction for...

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