HUDGENS v. COMMISSIONER

Docket No. 7062-94.

73 T.C.M. 1790 (1997)

T.C. Memo. 1997-33

John H. Hudgens III v. Commissioner.

United States Tax Court.

Filed January 21, 1997.


Attorney(s) appearing for the Case

John H. Hudgens III, pro se. Lawrence B. Austin, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

POWELL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1990 and 1991 in the amounts of $641 and $776, respectively.

After concessions, the sole issue is whether petitioner is entitled to deduct as educational...

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