MONTGOMERY v. COMMISSIONER

Docket No. 1955-62.

23 T.C.M. 599 (1964)

T.C. Memo. 1964-101

Robert H. Montgomery v. Commissioner.

United States Tax Court.

Filed April 21, 1964.


Attorney(s) appearing for the Case

Robert H. Montgomery, pro se, 3 Bruce Lane, Wallingford, Conn. Stephen M. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The Commissioner determined a deficiency in the petitioner's income tax for the taxable calendar year 1957 in the amount of $119.73.

The sole issue is whether the petitioner, who was a Graduate Electrical Engineer employed by a corporation as a Patent Searcher, is entitled to deduct for income tax purposes, certain expenses which he incurred during the taxable year in attending a University Law...

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