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WEILER v. COMMISSIONER

Docket No. 3511-69.

54 T.C. 398 (1970)

JEFFRY L. WEILER AND SUSAN K. WEILER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 3, 1970.

Attorney(s) appearing for the Case

Jeffry L. Weiler and Susan K. Weiler, pro se.

John P. Graham, for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' 1968 Federal income tax in the amount of $226.79. The only issue for our decision is the deductibility of law school expenses of petitioner Jeffry Weiler, under section 162, I.R.C. 1954,1 and the pertinent regulations.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation and exhibits attached thereto are incorporated herein...

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