1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 34 T.C.M.
  5. 34 T.C.M. 1529 (1975)
 

REINHARD v. COMMISSIONER

Docket No. 2118-73.

34 T.C.M. 1529 (1975)

T.C. Memo. 1975-350

Henry C. and Shirley M. Reinhard, Jr. v. Commissioner.

United States Tax Court.

Filed December 8, 1975.

Attorney(s) appearing for the Case

Henry C. Reinhard, Jr., and Shirley M. Reinhard, pro se, 11503 Landsdowne, Houston, Tex. H. Steven New, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1971 in the amount of $386.41. The only issue for decision is whether expenses in the amount of $1,756.40 incurred by petitioner in attending law school during 1971 are deductible as ordinary and necessary business expenses under section 162(a).1

All the facts are stipulated.

Petitioners, Henry C. and...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases