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TAUBMAN v. COMMISSIONER

Docket No. 5626-71.

60 T.C. 814 (1973)

MORTON S. TAUBMAN AND ILENE P. TAUBMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 29, 1973.

Attorney(s) appearing for the Case

Morton S. Taubman, pro se.

Gregory A. Robinson, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency of $161 in petitioners' income tax for the calendar year 1969. The sole issue for our decision is whether petitioners are entitled, under section 162(a),1 to a deduction of $764 for expenses incurred in pursuit of a legal education. If we decide for respondent on this issue, it is not in dispute that we will then disallow $12 of the...

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