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BOERNER v. COMMISSIONER

Docket No. 228-70 SC.

30 T.C.M. 240 (1971)

T.C. Memo. 1971-54

Gerhard F. B. Boerner and Shirley A. Boerner v. Commissioner.

United States Tax Court.

Filed March 29, 1971.

Attorney(s) appearing for the Case

Gerhard F. B. Boerner, pro se, 111 W. Monroe St., Chicago, Ill. Roger Rhodes, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $161.58 in petitioners' income taxes for the year 1968. The sole issue before us concerns the amount of transportation expenses which petitioners are entitled to deduct under section 162(a)1 as incident to educational expenditures, the deductibility of which is not in dispute herein.

Petitioners are husband and wife who had...

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