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SCHWERM v. COMMISSIONER

Docket No. 1214-81.

51 T.C.M. 270 (1986)

T.C. Memo. 1986-16

Gerald Schwerm and Joyce J. Schwerm v. Commissioner.

United States Tax Court.

Filed January 13, 1986.

Attorney(s) appearing for the Case

Lawrence A. Trebon, for the petitioners. Ellen T. Friberg, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1976 and 1977 in the amounts of $1,183.34 and $1,734.00, respectively.

After concessions by both sides the issues for decision1 are as follows:

(1) Whether petitioners may deduct education expenses under section 162;2 (2) Whether...

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