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MORRISON v. COMMISSIONER

Docket No. 1611-68.

29 T.C.M. 745 (1970)

T.C. Memo. 1970-169

Donald Y. Morrison and Francine Morrison v. Commissioner.

United States Tax Court.

Filed June 23, 1970.

Attorney(s) appearing for the Case

Donald Y. Morrison, pro se, 5447 Carew, Houston, Tex. Michael J. Christianson, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1965 and 1966 in the amounts of $122.54 and $142.50, respectively.

The only issue for decision is whether petitioner Donald Y. Morrison is entitled to deduct as a business expense in each of the years here in issue the amount he expended for tuition and books in attending law school.

Findings of Fact...

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