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FUGATE v. UNITED STATES

Civ. A. No. 2723.

259 F.Supp. 398 (1966)

Francis and Roberta FUGATE v. UNITED STATES of America.

United States District Court W. D. Texas, El Paso Division.

August 1, 1966.

Attorney(s) appearing for the Case

Robert L. White, Tax Div., Dept. of Justice, for the Government.

Towner Leeper, El Paso, Tex., for plaintiffs.

OPINION

BREWSTER, District Judge.

This suit is brought by Francis and Roberta Fugate, husband and wife, for refund of income taxes for the year 1961 in the sum of $1,044.49, with statutory interest.

The question presented is whether the expenditure for a European trip taken by taxpayers in 1961 was properly deductible as expense for education under the 1954 Code and Treasury Regulations.1

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