HESTER v. COMMISSIONER

Docket No. 89293.

22 T.C.M. 501 (1963)

T.C. Memo. 1963-107

Donald C. Hester v. Commissioner.

United States Tax Court.

Filed April 15, 1963.


Attorney(s) appearing for the Case

D. C. Hester, pro se, Trenton, N. J., A. E. Kaufman, Esq., for respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1958 in the amount of $135.87. In his return petitioner claimed an overpayment of $121.93.

The only issue to be decided is whether the sum of $751.31 spent by petitioner in 1958 in connection with the research and typing of his dissertation, leading to a degree of Doctor of Philosophy...

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