RUEHMANN v. COMMISSIONER

Docket No. 6393-70 "SC".

30 T.C.M. 675 (1971)

T.C. Memo. 1971-157

Albert C. Ruehmann III and Judy M. Ruehmann v. Commissioner.

United States Tax Court.

Filed June 30, 1971.


Attorney(s) appearing for the Case

Albert C. Ruehmann, pro se, 3029 Cardinal Drive, Augusta, Ga, Thurman E. Shaw, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $307.17.

The issues for decision are:

(1) Whether petitioner is entitled to deduct as ordinary and necessary business expenses the amount of $2,065, or any part thereof, which amount is composed of $808 paid in connection with attending the University of Georgia Law School from January...

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