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KRAUSS v. COMMISSIONER

Docket No. 1776-78.

39 T.C.M. 725 (1979)

T.C. Memo. 1979-504

F. Neal and Anita I. Krauss v. Commissioner.

United States Tax Court.

Filed December 17, 1979.

Attorney(s) appearing for the Case

F. Neal Krauss, pro se, 1816 Riviera Parkway, Point Pleasant, N.J. Michael A. Mayhall, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency of $1,647.00 in petitioners' federal income tax for 1976. The only issue for our determination1 is whether amounts F. Neal Krauss (hereinafter referred to as petitioner) paid for educational expenses are deductible under section 162.2

Petitioner has substantiated expenditures for tuition, books, travel...

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