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BEATTY v. COMMISSIONER

Docket No. 8713-78.

40 T.C.M. 438 (1980)

T.C. Memo. 1980-196

Robert C. and Mary Jean Beatty v. Commissioner.

United States Tax Court.

Filed June 4, 1980.

Attorney(s) appearing for the Case

Robert C. Beatty, pro se. Irene Scott Carroll, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

For the taxable year 1975, respondent determined a deficiency of $627.00 and an addition to tax under section 6653(a)1 in the amount of $31.00.2 Concessions having been made, the remaining issues for decision are:

(1) Whether petitioners are entitled to deduct amounts paid for educational...

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