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WASSENAAR v. COMMISSIONER

Docket No. 5244-77.

72 T.C. 1195 (1979)

PAUL R. WASSENAAR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 26, 1979.

Attorney(s) appearing for the Case

Paul R. Wassenaar, pro se.

Karl D. Zufelt, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $521 in the petitioner's Federal income tax for 1973. The issues for decision are: (1) Whether the petitioner may deduct as an ordinary and necessary business expense the cost of his masters of law degree in taxation; (2) whether such expenses are deductible under section 212(3) of the Internal Revenue Code of 1954,1 as ordinary and necessary expenses paid in connection...

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