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GARWOOD v. COMMISSIONER

Docket No. 2530-73.

62 T.C. 699 (1974)

RONALD E. GARWOOD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 28, 1974.

Attorney(s) appearing for the Case

Ronald E. Garwood, pro se.

Thomas R. Ascher, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $254 in the Federal income tax of the petitioner for the year 1970. The only issue for decision is whether the expenses incurred by a substitute teacher in obtaining a bachelor of arts degree are deductible under section 162 of the Internal Revenue Code of 19541 as ordinary and necessary business expenses.

FINDINGS OF FACT...

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