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DUKE v. COMMISSIONER

Docket No. 7980-74.

35 T.C.M. 155 (1976)

T.C. Memo. 1976-38

Donald E. and Katherine B. Duke v. Commissioner.

United States Tax Court.

Filed February 11, 1976.

Attorney(s) appearing for the Case

Donald E. Duke, pro se, Rt. 5, Moore Lane, Franklin, Tenn. William Robert Pope, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in the joint Federal income tax return of the petitioners for the taxable year 1972 in the amount of $728.19. The sole issue for our decision is whether certain living expenses incurred by the petitioners while resident at the University of Georgia pursuing graduate education are deductible pursuant to section 162.1

[Findings...

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