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CONDIT v. COMMISSIONER

Docket Nos. 90446 and 94651.

21 T.C.M. 1306 (1962)

T.C. Memo. 1962-245

James J. Condit and Rose Marie Condit v. Commissioner.

United States Tax Court.

Filed October 22, 1962.

Attorney(s) appearing for the Case

Ralph F. Mitchell, Esq., for the petitioners. Kenneth L. Travis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1958, 1959, and 1960 in the respective amounts of $110.17, $148.92, and $126.52.

The issue for decision is whether petitioners are entitled to a deduction in each of the years here involved for amounts expended by James J. Condit in attending the School of Law of Salmon...

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