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BAIST v. COMMISSIONER

Docket No. 43124-86.

56 T.C.M. 778 (1988)

T.C. Memo. 1988-554

George A. Baist and Janice Baist v. Commissioner.

United States Tax Court.

Filed December 6, 1988.

Attorney(s) appearing for the Case

Patrick J. Lane, 144 Exchange Blvd., Rochester, N.Y., for the petitioners. Matthew I. Root, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $962 in petitioners' joint Federal income tax for the calendar year 1983. After concessions, the sole issue for decision is whether petitioners are entitled to a deduction for expenses incurred by Janice Baist in obtaining a Bachelor of Arts degree in Education. The case was submitted on the basis of a stipulation of facts.

Petitioners are husband and wife. They filed a joint...

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