FURNER v. COMMISSIONER

Docket Nos. 3728-64, 1950-65.

47 T.C. 165 (1966)

MARY O. FURNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 21, 1966.


Attorney(s) appearing for the Case

Mary O. Furner, pro se.

William J. Gerard, for the respondent.


SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1960 and 1961 in the amounts of $251.61 and $340.72, respectively.

The issue for decision is whether petitioner, a junior high school teacher, is entitled, under section 162 of the Internal Revenue Code of 1954,1 to a deduction for her expenditures during the years 1960 and 1961 for full-time graduate study leading to a master...

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