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BAKER v. COMMISSIONER

Docket No. 2677-70 SC.

30 T.C.M. 1192 (1971)

T.C. Memo. 1971-278

Alexander E. Baker, Jr. and Mary A. Baker v. Commissioner.

United States Tax Court.

Filed November 1, 1971.

Attorney(s) appearing for the Case

Alexander E. Baker, Jr., pro se, 4351 Halupa St., Honolulu, Hawaii, for the petitioners. Edward G. Lavery, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's income taxes of $100.89 and $261.50 for the calendar years 1966 and 1967, respectively. The issue presented for our decision is whether petitioners may deduct certain educational expenses as ordinary and necessary business expenses under section 162.1

Findings of...

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