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WRIGHT v. COMMISSIONER

Docket No. 7942-70 SC.

32 T.C.M. 31 (1973)

T.C. Memo. 1973-8

Murry Jerome Wright v. Commissioner.

United States Tax Court.

Filed January 15, 1973.

Attorney(s) appearing for the Case

Murry Jerome Wright, pro se, 3661 Clay St., San Francisco, Calif. Lawrence G. Becker, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined a deficiency in the petitioner's Federal income tax for the calendar year 1968 in the amount of $194. Concessions having been made, the only issue before the Court is whether education expenses incurred by the petitioner in attending law school are deductible under section 162(a) or section 212 of the Code.1

Findings of Fact

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