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KATZ v. COMMISSIONER

Docket No. 361-66.

27 T.C.M. 87 (1968)

T.C. Memo. 1968-16

Paul and Virginia Katz v. Commissioner.

United States Tax Court.

Filed January 25, 1968.

Attorney(s) appearing for the Case

Richard K. McGee, 340 Court Arcade Bldg., Tulsa, Okla., for the petitioners. G. Phil Harney, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1963 of $128.56. The sole issue for decision is whether petitioners are entitled to deduct as an ordinary and necessary business expense sums expended by petitioner Paul Katz in obtaining a private pilot's license.

Findings of Fact

Petitioners Paul and Virginia Katz were legal residents of Tulsa, Oklahoma...

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