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DINSMORE v. COMMISSIONER

Docket No. 2215-75.

36 T.C.M. 1008 (1977)

T.C. Memo. 1977-248

George H. and Margarita B. Dinsmore v. Commissioner.

United States Tax Court.

Filed July 28, 1977.

Attorney(s) appearing for the Case

George H. Dinsmore, pro se, 7 Saddle Horn Lane, Rolling Hills Estate, Calif. Jeffrey C. Kahn, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $980.50 in petitioners' Federal income tax for 1972. Concessions having been made, the sole issue for decision is whether George H. Dinsmore (hereinafter referred to as petitioner) may deduct under section 162(a)1 or section 212 expenses incurred in obtaining a law school education.

Findings of Fact

Some of the facts have...

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