Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency of $389 in petitioners' income tax for the year 1967. The issue before us is whether petitioners are entitled to a deduction for educational expenses incurred during 1967.
Findings of Fact
Petitioners, John D. and Karla Kay Glasgow, filed a joint Federal income tax return for the taxable year 1967 with the district director of internal revenue in...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.