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DAVIS v. COMMISSIONER

Docket No. 4208-73.

65 T.C. 1014 (1976)

KENNETH C. DAVIS AND INGER P. DAVIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 23, 1976.

Attorney(s) appearing for the Case

Kenneth C. Davis, pro se.

Alan M. Jacobson, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined a deficiency of $588.05 in the petitioners' Federal income tax for 1969. One issue has been conceded by the petitioners, and the only issue remaining for decision is whether the petitioner, Inger P. Davis, may deduct expenditures for tuition and books as business expenses under section 162(a) of the Internal Revenue Code of 1954.1

All of the facts have been stipulated...

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