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JONES v. COMMISSIONER

Docket No. 10434-06.

131 T.C. 25 (2008)

CARL H. JONES III AND RUBIELA SERRATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed July 28, 2008.

Attorney(s) appearing for the Case

James R. Monroe, for petitioners.

Monica J. Miller, Laura A. Price, and Francis C. Mucciolo, for respondent.

VASQUEZ, Judge:

Respondent determined a $2,209 deficiency in petitioners' 2003 Federal income tax. After concessions, the issue for decision is whether petitioners are allowed to deduct the cost of a one-on-one course in day trading pursuant to section 212(1).1

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by...

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