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REHE v. COMMISSIONER

Docket No. 12369-77.

40 T.C.M. 975 (1980)

T.C. Memo. 1980-316

William G. Rehe and Suzanne M. Rehe v. Commissioner.

United States Tax Court.

Filed August 13, 1980.

Attorney(s) appearing for the Case

William G. Rehe, pro se. James A. Nelson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $450 in petitioners' 1975 Federal income tax. The sole issue is whether petitioners are entitled to a deduction under section 162(a)1 for certain expenses incurred by William G. Rehe in attending law school.

Findings of Fact

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

William G. (hereinafter...

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