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GERMAN v. COMMISSIONER

Docket No. 7077-84.

52 T.C.M. 170 (1986)

T.C. Memo. 1986-370

Leatrice German v. Commissioner.

United States Tax Court.

Filed August 11, 1986.

Attorney(s) appearing for the Case

Carl Noah German, for the petitioner. Maureen C. Kopko and H. Karl Zeswitz, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

By notice of deficiency dated December 20, 1983, respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended December 31, 1980 in the amount of $910.44. After concessions, the sole issue before us is whether petitioner is entitled to deduct certain expenditures as educational expenses under section 162(a).1

Findings of...

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