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KINCH v. COMMISSIONER

Docket No. 1970-70 SC.

30 T.C.M. 502 (1971)

T.C. Memo. 1971-117

William and Marjorie M. Kinch v. Commissioner.

United States Tax Court.

Filed May 20, 1971.

Attorney(s) appearing for the Case

William Kinch, pro se, 207 Whitehall Dr., O'Fallon, Ill. Ted M. Riseling, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency of $318.08 in petitioners' income tax for the taxable year of 1967. The only issue for determination is whether petitioners can deduct as ordinary and necessary business expenses under section 162(a)1 certain educational expenses incurred by William Kinch.

Findings of Fact

Some of the facts have been stipulated. The stipulation...

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