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ELSNER v. COMMISSIONER

Docket No. 4266-71.

32 T.C.M. 800 (1973)

T.C. Memo. 1973-165

Thomas Elsner and Emma M. Elsner v. Commissioner.

United States Tax Court.

Filed July 30, 1973.

Attorney(s) appearing for the Case

Thomas Elsner, pro se, 1061 Meridian Ave., & 2540 Dumbarton Ave., San Jose, Calif. Karin T. Skeen, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $1,107.33 deficiency in petitioners' 1967 Federal income tax.

The sole issue for decision is whether petitioners are entitled to deduct as an educational expense all or any part of the cost of their 1967 European trip.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners, Thomas Elsner ("Thomas") and Emma...

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