COUGHLIN v. COMMISSIONER

Docket No. 551-68.

28 T.C.M. 459 (1969)

T.C. Memo. 1969-80

Daniel J. Coughlin III and Patricia A. Coughlin v. Commissioner.

United States Tax Court.

Filed April 22, 1969.


Attorney(s) appearing for the Case

Daniel J. Coughlin III, pro se, 3626 Barcraft View Terrace, Bailey's Crossroads, Va. Charles L. Dunlap, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $244.28.

One of the issues raised by the pleadings has been conceded by petitioners, leaving for our decision the following: Whether petitioners are entitled to deduct amounts expended by one of them during the calendar year 1965 for tuition and books in connection with attending Georgetown...

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