GLASGOW v. COMMISSIONER

Docket No. 5121-70 SC.

31 T.C.M. 310 (1972)

T.C. Memo. 1972-77

John D. and Karla Kay Glasgow v. Commissioner.

United States Tax Court.

Filed March 28, 1972.


Attorney(s) appearing for the Case

John D. Glasgow, pro se, 613 W. Pekin, Morris, Okla. G. Phil Harney, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $389 in petitioners' income tax for the year 1967. The issue before us is whether petitioners are entitled to a deduction for educational expenses incurred during 1967.

Findings of Fact

Petitioners, John D. and Karla Kay Glasgow, filed a joint Federal income tax return for the taxable year 1967 with the district director of internal revenue in...

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