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HELMS v. COMMISSIONER

Docket No. 2301-67.

27 T.C.M. 1020 (1968)

T.C. Memo. 1968-207

Marshall L. Helms, Jr., and Christine D. Helms v. Commissioner.

United States Tax Court.

Filed September 19, 1968.

Attorney(s) appearing for the Case

Marshall L. Helms, Jr., pro se, 425 Lindbergh Dr., Atlanta, Ga. David S. Meisel, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $322.16 in petitioners' income tax for the year 1965. The asserted deficiency results from the respondent's disallowance of claimed deductions for education expenses. The only issue for decision is whether the education expenses incurred by petitioners in attending law school are deductible as ordinary and necessary business expenses.

Findings of Fact

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