FATTORE v. COMMISSIONER

Docket No. 2746-62.

22 T.C.M. 1093 (1963)

T.C. Memo. 1963-219

Ralph A. Fattore v. Commissioner.

United States Tax Court.

Filed August 20, 1963.


Attorney(s) appearing for the Case

Ralph A. Fattore, pro se, 182 Grammercy Pl., East San Jose Calif., Leslie M. Hartman, for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

The respondent determined a deficiency in income tax for the calendar year 1960 in the amount of $238.94.

The only issue to be decided is whether the sum of $960 spent by petitioner in 1960 in attending night school primarily for the purpose of maintaining or improving skills required by petitioner in his employment is deductible under section...

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