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ROBINSON v. COMMISSIONER

Docket No. 13722-78.

78 T.C. 550 (1982)

CHARLES A. AND ELAINE M. ROBINSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 7, 1982.

Attorney(s) appearing for the Case

Elaine M. Robinson, pro se.

Scott A. Taylor, for the respondent.

IRWIN, Judge:

Respondent determined deficiencies of $380 and $325.82 in petitioners' 1975 and 1976 Federal income taxes. The sole issue presented for our determination is whether a licensed practical nurse may deduct the costs of acquiring a 4-year degree from a school of nursing when such degree entitles her to take an examination for qualification as a registered nurse.

FINDINGS OF FACT

Petitioners Charles A. Robinson and Elaine M. Robinson...

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