PFEFFER v. COMMISSIONER

Docket No. 90029.

22 T.C.M. 785 (1963)

T. C. Memo. 1963-163

David H. Pfeffer v. Commissioner.

United States Tax Court.

Filed June 11, 1963.


Attorney(s) appearing for the Case

David H. Pfeffer, pro se, 90 Laurel Hill Terrace, New York, N. Y. Arthur S. O'Neill for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the amount of $307.97 in petitioner's income tax for 1958. The principal question is whether costs incurred by petitioner in 1958 in attending law school were deductible by him as business expenses.

Findings of Fact

Petitioner, a resident of New York, New York, timely filed his 1958 Federal income tax return with the district...

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