GAINES v. COMMISSIONER

Docket No. 129-73.

35 T.C.M. 1415 (1976)

T.C. Memo. 1976-312

Richard H. Gaines v. Commissioner.

United States Tax Court.

Filed October 5, 1976.


Attorney(s) appearing for the Case

Richard H. Gaines, pro se, 5515 Sheffield St., Riverside, Calif. James J. Posedel, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1970 in the amount of $1,260.27. The issues are whether petitioner can claim (1) the following expenses as ordinary and necessary business deductions under section 162:1 his legal education, automobile expenses incurred in traveling to and from law school, expenditures pursuant to an...

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