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CARROLL v. C. I. R.

No. 17465.

418 F.2d 91 (1969)

James A. and Isabelle CARROLL, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

October 22, 1969.

Attorney(s) appearing for the Case

James A. Carroll, Isabelle Carroll, pro se.

Johnnie M. Walters, Asst. Atty. Gen., Fred Ugast, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Lee A. Jackson, Meyer Rothwacks, Louis M. Kauder, Attorneys, Department of Justice, Washington, D. C., for appellee.

Before CASTLE, Chief Judge, HASTINGS, Senior Circuit Judge, and FAIRCHILD, Circuit Judge.

CASTLE, Chief Judge.

Petitioners appeal from a judgment of the Tax Court which disallowed their deduction of certain educational expenses from their income for 1964. James A. Carroll (hereinafter referred to as the petitioner) was employed by the Chicago Police Department as a detective during the year in question. In his 1964 federal income tax return, he listed as a deduction $720.80 which represented his cost of enrollment in DePaul University. The course of study...

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