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GALLERY v. COMMISSIONER

Docket No. 6408-69SC.

57 T.C. 257 (1971)

THOMAS W. AND JENNIFER A. GALLERY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 17, 1971.

Attorney(s) appearing for the Case

Thomas W. Gallery, pro se.

Gary F. Walker, for the respondent.

WITHEY, Judge:

Respondent determined a deficiency in petitioners' joint Federal income tax for the year 1967 in the amount of $175.73.

The only issue for decision is whether petitioners are entitled to deductions claimed for education, travel, meals, and lodging incurred by Thomas W. Gallery in 1967 while attending the College of Engineering at the University of Detroit in Michigan.

FINDINGS OF FACT...

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