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HJALMARSON v. COMMISSIONER

Docket No. 13610-79.

42 T.C.M. 299 (1981)

T.C. Memo. 1981-342

Bjorn C. Hjalmarson and Patsy S. Hjalmarson v. Commissioner.

United States Tax Court.

Filed July 1, 1981.

Attorney(s) appearing for the Case

Bjorn C. Hjalmarson and Patsy S. Hjalmarson, pro se, Ft. Apache, Ariz. Martha Combellick, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $825 in petitioners' 1976 Federal income tax. After concessions, the issues for decision are:

1. Whether petitioners are entitled to a claimed educational travel expense deduction under section 162.1

2. Whether rent paid by petitioners for lodging is excludable from their gross income under section 119.

3. Whether...

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