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RANCE v. COMMISSIONER

Docket No. 13913-80.

45 T.C.M. 956 (1983)

T.C. Memo. 1983-129

John S. Rance and Jeannie S. Rance v. Commissioner.

United States Tax Court.

Filed March 14, 1983.

Attorney(s) appearing for the Case

John E. Judge, for the petitioners. Christine B. Barish, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for the year 1977 of $1,311. Due to concessions, the issue remaining for decision is whether petitioners may deduct the cost of attending law school as a business expense.

All of the facts have been stipulated and are found accordingly.

Petitioners John S. Rance (hereinafter "Rance") and Jeannie S. Rance, husband and wife, resided at Huntington...

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