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DENISON v. COMMISSIONER

Docket No. 5587-70 SC.

30 T.C.M. 1074 (1971)

T.C. Memo. 1971-249

James L. Denison and Lou Anna B. Denison v. Commissioner.

United States Tax Court.

Filed September 28, 1971.

Attorney(s) appearing for the Case

James L. Denison and Lou Anna B. Denison, pro se, 6931 E. 11th St., Long Beach, Calif. Sheldon M. Sisson, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency in petitioners' Federal income tax for 1968 in the amount of $742.32. The issues for decision are (1) whether certain expenditures incurred by petitioners constitute educational expenses, which are deductible under section 1621; and (2) whether certain expenses for maintaining an office in petitioners' home may be deducted as...

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