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BLAIR v. COMMISSIONER

Docket Nos. 4715-79, 10695-79.

41 T.C.M. 289 (1980)

T.C. Memo. 1980-488

Frank S. Blair, III and Carol S. Blair v. Commissioner.

United States Tax Court.

Filed October 28, 1980.

Attorney(s) appearing for the Case

James Francis Burke, Jr., 277 S. Broadway, Akron, Ohio, for the petitioners. Kristine A. Roth, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $920 in petitioners' 1975 income tax and a deficiency of $2,100.90 in petitioners' 1976 income tax. After concessions by both parties, the issue to be decided is whether certain educational expenses (including tuition, books, and travel) are deductible under section 1621 as ordinary and necessary business expenses.

Findings...

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