1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 569 (1979)
 

ARDAVANY v. COMMISSIONER

Docket No. 9268-77.

38 T.C.M. 569 (1979)

T.C. Memo. 1979-127

Juanita F. Ardavany v. Commissioner.

United States Tax Court.

Filed April 4, 1979.

Attorney(s) appearing for the Case

Juanita F. Ardavany, pro se, 11732 Gashen Ave., Los Angeles, Cal. Arthur A. Oshiro, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $349 in petitioner's Federal income tax for the year 1974.

Certain adjustments have been conceded by the petitioner. The only issue presented for decision is whether the petitioner, an instructor of business subjects at a community college, is entitled to deduct her expenses for attending law school as ordinary and necessary business expenses under section 162(a),

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases