1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 29 T.C.M.
  5. 29 T.C.M. 235 (1970)
 

CORNISH v. COMMISSIONER

Docket No. 1454-68.

29 T.C.M. 235 (1970)

T.C. Memo. 1970-51

Don Cornish and Monice C. Cornish v. Commissioner.

United States Tax Court.

Filed February 26, 1970.

Attorney(s) appearing for the Case

Don Cornish, pro se, 2540 N. E. 97th, St., Seattle Wash. G. Phil Harney, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $121.27 in petitioners' income tax for the year 1964. The sole issue for our determination is whether petitioners are entitled to deduct $6301 as an educational expense of Don Cornish while a full-time student at the University of Washington.

Findings of Fact

Some of the facts are stipulated and are found...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases