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COLANGELO v. COMMISSIONER

Docket No. 9991-76.

41 T.C.M. 495 (1980)

T.C. Memo. 1980-543

Eugene J. Colangelo and Helen L. Colangelo v. Commissioner.

United States Tax Court.

Filed December 8, 1980.

Attorney(s) appearing for the Case

Joseph A. Gawrys, for the petitioners. Ronald P. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $1,755.06. The sole issue for decision is whether petitioners are entitled to deduct a portion of the expense of operating their privately-owned airplane as a business-related education expense pursuant to section 162(a)1...

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