IRWIN, Judge:
Respondent determined a deficiency of $1,253 in petitioner's 1975 Federal income tax. Due to adjustments agreed to by the parties, the only issues presented are as follows:
(1) Whether expenses in the amount of $3,577 paid by petitioner during 1975 for an education in obtaining a bachelor's degree, with a major in accounting, are allowable deductions under section 162;
(2) Whether petitioner should...
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.
