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JOHNSON v. COMMISSIONER

Docket No. 81378.

20 T.C.M. 582 (1961)

T.C. Memo. 1961-119

Elmer R. Johnson and Bernice E. Johnson v. Commissioner.

United States Tax Court.

Filed April 28, 1961.

Attorney(s) appearing for the Case

Gerald J. Meindl, Esq., American Bank Bldg., Portland, Ore., and Robert Briggs, Esq., for the petitioners. Walter I. Auran, Esq., for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency of $110.09 in the income tax of petitioners for 1956. The only issue for decision is whether the amount of $501.40 expended by Bernice E. Johnson for summer school expenses is an allowable deduction under the provisions of section 162(a) of the Internal Revenue Code of 1954.

All of the facts have been stipulated and are found accordingly.

Petitioners are husband and wife...

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