CRASHLEY v. COMMISSIONER

Docket No. 10578-76.

39 T.C.M. 775 (1979)

T.C. Memo. 1979-513

William Barton Crashley v. Commissioner.

United States Tax Court.

Filed December 26, 1979.


Attorney(s) appearing for the Case

Charles Downing, 666 E. Ocean Blvd., Long Beach, Calif., for the petitioner. David Roth and Harry Morton Asch, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $429 in petitioner's Federal income tax for the year 1973. At issue is whether the petitioner, a professional ice hockey player, is entitled to deduct the cost of a personal leadership course as an ordinary and necessary expense under section 162(a)1 or as an expense for the production or collection of income under section 212.

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