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HERING v. COMMISSIONER

Docket No. 4145-72.

33 T.C.M. 1329 (1974)

T.C. Memo. 1974-286

Sandra M. Hering v. Commissioner.

United States Tax Court.

Filed November 7, 1974.

Attorney(s) appearing for the Case

W. Richard Sanders, 1010 Bank of Idaho Bldg., Boise, Idaho, for the petitioner. Ralph W. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1969 in the amount of $171.

The only issue for decision is whether expenses for tuition and transportation incurred by petitioner in 1969 are deductible under section 162, I.R.C. 1954,1 as an ordinary and necessary expense of her work as a school teacher.

Findings of...

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