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CONOLE v. COMMISSIONER

Docket No. 4960-67.

30 T.C.M. 480 (1971)

T.C. Memo. 1971-112

Richard C. and Sally G. Conole v. Commissioner.

United States Tax Court.

Filed May 18, 1971.

Attorney(s) appearing for the Case

F. Cleveland Hedrick, Jr., Fred S. Gilbert, Jr., and Carl A. Nordberg, Jr., 1001 Connecticut Ave., N. W., Washington, D. C., for the petitioners. James A. McNabb, Jr., and John J. O'Toole, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined deficiencies in the Federal income tax due from petitioners as follows:

  Year                  Deficiency

  1960 ..............    $379.09
  1961 ..............     619.71

Respondent concedes the issue of educational expenses for 1960 and 1961. The remaining issues presented for decision are as follows:

(1) Whether petitioners' income should...

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