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AUGEN v. COMMISSIONER

Docket No. 7530-71.

33 T.C.M. 1022 (1974)

T.C. Memo. 1974-231

Jeffrey S. Augen and Barbara J. Augen v. Commissioner.

United States Tax Court.

Filed September 3, 1974.

Attorney(s) appearing for the Case

Jeffrey S. Augen, pro se, 142-02 84th Drive, New York, N.Y.T.M. Cryan, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency of $221.04 in petitioners' Federal income tax for the year 1968. The sole issue to be decided is whether or not petitioners are entitled to a deduction of $1,185 for educational expenses incurred by petitioner Jeffrey S. Augen in 1968 in attending law school during that year.

Findings of Fact

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