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MALEK v. COMMISSIONER

Docket No. 17258-80.

50 T.C.M. 792 (1985)

T.C. Memo. 1985-428

Theresa M. Malek and Edward J. Malek, Sr. v. Commissioner.

United States Tax Court.

Filed August 15, 1985.

Attorney(s) appearing for the Case

Steven C. Bahls and Edward J. Pronley, for the petitioners. James M. Klein, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1977 in the amount of $455. The issue for decision is whether petitioners may deduct under section 1621 educational expenses incurred by petitioner Theresa M. Malek.

Findings of Fact

Some of the facts have been stipulated...

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