MURPHY v. COMMISSIONER

Docket No. 3815-62.

23 T.C.M. 664 (1964)

T.C. Memo. 1964-117

John Murphy v. Commissioner.

United States Tax Court.

Filed April 30, 1964.


Attorney(s) appearing for the Case

John J. Murphy, pro se, 34 Metropolitan Oval, Bronx, N. Y. John B. Murray, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined a deficiency in petitioner's income tax for 1960 in the amount of $182.60.

The sole issue is whether petitioner is entitled to deduct certain educational expenses as well as the cost of meals and transportation incurred in connection with the education in question.

Findings of Fact

The petitioner John J. Murphy resides at 34 Metropolitan Oval, Bronx...

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