HINES v. COMMISSIONER

Docket No. 85414.

20 T.C.M. 1028 (1961)

T.C. Memo. 1961-203

Roger A. Hines and Joanne Hines v. Commissioner.

United States Tax Court.

Filed July 10, 1961.


Attorney(s) appearing for the Case

Roger A. Hines, pro se, 1202 Redleaf Rd., Carrcroft, Wilmington, Del Frederick A. Levy, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

The respondent determined a deficiency in petitioners' income tax for the calendar year 1957 in the amount of $228.35. The issue for decision is whether certain expenses incurred and paid by petitioner during 1957 for tuition and books at Temple University, School of Law, and for transportation from his place of employment to the law school and return and for his dinners on the evenings he attended school...

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