1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 609 (1977)
 

DUFFEY v. COMMISSIONER

Docket No. 4993-75.

36 T.C.M. 609 (1977)

T.C. Memo. 1977-143

James and Maureen Duffey v. Commissioner.

United States Tax Court.

Filed May 12, 1977.

Attorney(s) appearing for the Case

James Duffey, pro se, 1711 Wilson Ave., St. Paul, Minn. Rick K. Budd, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $509.98 in petitioners' Federal income tax for 1972. Due to concessions, the sole issue remaining for decision is whether petitioners are entitled to deduct certain educational expenses incurred by petitioner James Duffey in 1972 as ordinary and necessary business expenses under section 162(a).1

Findings of Fact

Certain...

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