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TRUXALL v. COMMISSIONER

Docket No. 87125.

21 T.C.M. 726 (1962)

T.C. Memo. 1962-137

Ruth Domigan Truxall v. Commissioner.

United States Tax Court.

Filed June 5, 1962.

Attorney(s) appearing for the Case

Horace W. Domigan, Esq., for the petitioner. Conley G. Wilkerson, Esq., and John J. Larkin, Esq., for the respondent.

Memorandum Opinion

MULRONY, Judge:

The respondent determined a deficiency in petitioner's 1958 income tax in the amount of $75.65.

All of the facts are stipulated and are so found.

Petitioner is a schoolteacher and the sole issue is whether certain summer school expenses are deductible under section 162 (a), Internal Revenue Code of 1954.1

The petitioner resides in Sunbury, Ohio. She filed her Federal...

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