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DAMM v. COMMISSIONER

Docket No. 12125-78.

41 T.C.M. 1359 (1981)

T.C. Memo. 1981-203

Marvin V. Damm and Nina M. Damm v. Commissioner.

United States Tax Court.

Filed April 27, 1981.

Attorney(s) appearing for the Case

Marvin V. Damm, pro se. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1974 and 1975 in the amounts of $465.63 and $9.65, respectively. Petitioners have claimed an overpayment of $229.78 for 1975.1 The issue for decision is whether petitioners may deduct under section 1622 educational expenses made3

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