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LEWIS v. COMMISSIONER

Docket No. 10829-78.

41 T.C.M. 824 (1981)

T.C. Memo. 1981-49

Buster G. and Wanda S. Lewis v. Commissioner.

United States Tax Court.

Filed February 10, 1981.

Attorney(s) appearing for the Case

Buster G. Lewis, pro se. Gary A. Benford, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1976 in the amount of $180. After concessions by both parties, the issue for decision is whether petitioners may deduct under section 1621 educational expenses (tuition, fees, books, and automobile expenses) incurred by petitioner Buster...

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