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ARCHIE v. COMMISSIONER

Docket No. 7791-76.

37 T.C.M. 1759 (1978)

T.C. Memo. 1978-425

Velma Archie v. Commissioner.

United States Tax Court.

Filed October 26, 1978.

Attorney(s) appearing for the Case

Velma Archie, pro se. Virginia C. Schmid, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1973 in the amount of $157.92. Concessions having been made, the sole issue for decision is whether petitioner is entitled to deduct the cost of a CPA review course and books used in said course as an educational expense pursuant to section 162.1

Findings of Fact

Some...

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