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CARTER v. COMMISSIONER

Docket No. 2868-78.

39 T.C.M. 350 (1979)

T.C. Memo. 1979-422

Richard Lynn Carter v. Commissioner.

United States Tax Court.

Filed October 10, 1979.

Attorney(s) appearing for the Case

Richard Lynn Carter, pro se, 13812 West Center Dr., Lakewood, Colo. Benjamin A. de Luna, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in the amounts of $789.15 and $1,492.64 in petitioner's Federal income taxes for 1974 and 1975, respectively.

The only issue for decision1 is whether petitioner is entitled, under section 1622 and the Income Tax Regulations thereunder, to deduct as educational expenses the costs he incurred and paid in pursuing a course...

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