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COOPER v. COMMISSIONER

Docket No. 1230-77.

38 T.C.M. 955 (1979)

T.C. Memo. 1979-241

Howard Sherman Cooper and Sharon Lee Cooper v. Commissioner.

United States Tax Court.

Filed June 25, 1979.

Attorney(s) appearing for the Case

Howard Sherman Cooper and Sharon Lee Cooper, pro se, 62 Case St., Norwich, Conn. Thomas P. Dougherty, for respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $349.79 deficiency in petitioners' 1974 Federal income tax. The sole issue is whether petitioners are entitled to deduct the cost of certain education expenses incurred by Howard Sherman Cooper during 1974.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners were...

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