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BRENNAN v. COMMISSIONER

Docket No. 649-62.

22 T.C.M. 1222 (1963)

T.C. Memo. 1963-243

William J. Brennan and Lucile E. Brennan v. Commissioner.

United States Tax Court.

Filed September 10, 1963.

Attorney(s) appearing for the Case

Joseph E. Cook, Jr., 1212 Denver Club Bldg., Denver, Colo., for the petitioners. Arthur B. Bleecher, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

The Commissioner disallowed a deduction of $386 taken by the petitioner as expenses for attending the Law School of the University of Denver in 1958. These expenses were itemized as follows:

  Denver University (Tuition) ............   $226.00
  Martin P. Miller (Bar Review
    Course) ..............................     80.00
  Supreme Court (Bar Examination
    Fee) .....................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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