1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 485 (1964)
 

LEZDEY v. COMMISSIONER

Docket No. 286-63.

23 T.C.M. 485 (1964)

T.C. Memo. 1964-78

John Lezdey and Noreen Lezdey v. Commissioner.

United States Tax Court.

Filed March 24, 1964.

Attorney(s) appearing for the Case

John Lezdey, pro se, 57-66 79th St., Elmhurst, N. Y. John B. Murray, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in the amount of $195.54 in petitioners' 1961 income tax. The sole question is whether $750 allegedly expended by petitioner John Lezdey in attending night law school was properly deducted by him.1 A stipulation of facts filed by the parties is incorporated herein by reference.

Petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases