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LENIHAN v. COMMISSIONER

Docket No. 2681-76.

36 T.C.M. 1540 (1977)

T.C. Memo. 1977-379

Stanley R. Lenihan and Alma Lee Lenihan v. Commissioner.

United States Tax Court.

Filed October 31, 1977.

Attorney(s) appearing for the Case

Stanley R. Lenihan, pro se, 13401 San Pablo Ave., San Pablo, Calif. Lawrence G. Becker, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $171.24 deficiency in petitioner's1 1973 Federal income tax. The sole issue for decision is whether petitioner is entitled to a deduction for certain educational expenses incurred in 1973.

Findings of Fact

Petitioner resided in San Pablo, California, at the time he filed his petition.

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