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JUNGREIS v. COMMISSIONER

Docket No. 6218-69.

55 T.C. 581 (1970)

ARTHUR M. JUNGREIS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 24, 1970.

Attorney(s) appearing for the Case

Robert E. Oliphant, for the petitioner.

Tom G. Parrott, for the respondent.

OPINION

DAWSON Judge:

Respondent determined a deficiency of $65.24 in petitioner's Federal income tax for the year 1967.

Petitioner has conceded two adjustments made by respondent. The only issue presented for decision is whether the petitioner is entitled to deduct under section 162(a), I.R.C. 1954,2 and section 1.162-5, Income Tax Regs., as amended in T.D. 6918, 1967-1 C.B. 36, expenses incurred in taking graduate...

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