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COOPER v. COMMISSIONER

Docket No. 6125-76.

37 T.C.M. 529 (1978)

T.C. Memo. 1978-117

David Cooper and Patricia Cooper v. Commissioner.

United States Tax Court.

Filed March 27, 1978.

Attorney(s) appearing for the Case

Russell G. Kvanvig, 1292 Addison Ave. East, Twin Falls, Idaho, for the petitioners. Stewart C. Walz, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $180. Concessions having been made, the sole issue for decision is whether petitioners are entitled to an education expense deduction of $871 claimed pursuant to section 162, Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts...

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