ARONIN v. COMMISSIONER

Docket No. 85511.

20 T.C.M. 909 (1961)

T.C. Memo. 1961-180

Louis Aronin and Geraldine Aronin v. Commissioner.

United States Tax Court.

Filed June 16, 1961.


Attorney(s) appearing for the Case

Louis Aronin, Esq., pro se, 6815 Alter St., Baltimore, Md., Arnold E. Kaufman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1958 of $78.65. Petitioners in their return claim an overpayment of income tax withheld of $230.05.

The only issue to be decided is whether certain expenses incurred and paid by petitioner Louis Aronin during 1958 in connection with his attending law school are deductible under...

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