MacDONALD v. COMMISSIONER

Docket No. 4684-78.

40 T.C.M. 467 (1980)

T.C. Memo. 1980-203

Glencora MacDonald v. Commissioner.

United States Tax Court.

Filed June 16, 1980.


Attorney(s) appearing for the Case

Glencora MacDonald, pro se, 1 Blueberry Lane, Ridgefield, Conn. Thomas C. Boscarino, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $520 in petitioner's Federal income tax for the year 1975. A concession having been made, the only issues remaining for decision are (1) whether expenditures for travel incurred by petitioner during that year constitute educational expenses which are deductible under section 1621 and...

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