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DRUMMOND v. COMMISSIONER

Docket No. 4087-78.

40 T.C.M. 1336 (1980)

T.C. Memo. 1980-416

Caril K. and Shirley A. Drummond v. Commissioner.

United States Tax Court.

Filed September 22, 1980.

Attorney(s) appearing for the Case

Caril K. Drummond, pro se, P.O. Box 143, Keota, Okla. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined a deficiency in petitioners' 1975 income tax of $567. Due to concessions made by both parties the issues left for our decision are (1) whether petitioners are entitled to a deduction under section 1621 for educational expenses of petitioner-husband, and (2) whether petitioners are entitled to a deduction under section 162 for one-half of the cost...

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