ESTATE OF NOONAN v. COMMISSIONER

Docket No. 5248-66.

28 T.C.M. 388 (1969)

T.C. Memo. 1969-70

Estate of Cato Noonan, Lawrence B. Noonan, Executor v. Commissioner.

United States Tax Court.

Filed April 14, 1969.


Attorney(s) appearing for the Case

Charles V. Falkenberg, Jr., for the petitioner. James E. Caldwell, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $340.86 in the 1963 income tax of Cato Noonan. The only issue remaining for decision is whether Cato Noonan was entitled to deduct certain educational expenses.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found.

Cato Noonan resided in Chicago, Illinois, at the time the petition was filed in this case...

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