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CANNON v. COMMISSIONER

Docket No. 3602-76.

36 T.C.M. 1130 (1977)

T.C. Memo. 1977-283

John M. and Geraldine G. Cannon v. Commissioner.

United States Tax Court.

Filed August 23, 1977.

Attorney(s) appearing for the Case

John M. Cannon, pro se, 2420 The Strand, Northbrook, Ill. Alan M. Jacobson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $705.00 in petitioners' 1972 Federal income taxes. The only issue is whether Geraldine G. Cannon's educational and related transportation expenses are deductible under section 162(a).1

Findings of Fact

Some facts have been stipulated and are found accordingly.

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