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LACKEY v. COMMISSIONER

Docket No. 167-82.

46 T.C.M. 11 (1983)

T.C. Memo. 1983-238

Laurence W. Lackey and Dorothea M. Lackey v. Commissioner.

United States Tax Court.

Filed May 2, 1983.

Attorney(s) appearing for the Case

Laurence W. Lackey and Dorothea M. Lackey, pro se, Sacramento, Calif. Patricia A. Golembiewski, for the respondent.

Memorandum Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $2,111.00 for 1977 and $973.00 for 1978. This case is currently before the Court on the Commissioner's motion for summary judgment. The sole issue for decision is whether the petitioners are entitled to deduct as educational expenses under section 162 of the Internal Revenue Code of 19541 certain payments for...

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