1. Home
  2. Browse Decisions
  3. T.C.
  4. 71 T.C.
  5. 71 T.C. 568 (1979)
 

REISINGER v. COMMISSIONER

Docket No. 12371-77.

71 T.C. 568 (1979)

MATHEW J. REISINGER AND PATRICIA K. REISINGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 16, 1979.

Attorney(s) appearing for the Case

Mathew J. Reisinger, pro se.

Susan B. Watson, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $610.74 in petitioners' Federal income tax for the year 1975.

Concessions having been made by the parties, the only issue presented for decision is whether petitioner Patricia K. Reisinger, a qualified licensed practical nurse, may deduct expenditures for tuition, books, and transportation as business expenses under section 162(a), I.R.C. 1954,

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