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JOHNSTON v. COMMISSIONER

Docket No. 3351-77.

37 T.C.M. 1112 (1978)

T.C. Memo. 1978-257

Patrick L. Johnston and Cecile Yvonne Johnston v. Commissioner.

United States Tax Court.

Filed July 11, 1978.

Attorney(s) appearing for the Case

Patrick L. Johnston, pro se, 2861 Altura Ave., La Crescenta, Calif. John O. Kent, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1975 in the amount of $297.00. The questions presented are: (1) whether petitioners incurred a casualty loss in 1975, and (2) whether expenses incurred by petitioner in attending law school and becoming admitted to the California State Bar are deductible under section 162.1

Findings...

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