SIMPSON, Judge:
The Commissioner determined a deficiency of $177.41 in the petitioner's Federal income tax for 1973. The sole issue to be decided is whether the petitioner, a teacher in a Catholic elementary school, may deduct as a business expense the cost of college courses leading to a bachelor's degree.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioner, Linda M. Liberi Toner,...
Let's get started
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.
