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OLSEN v. COMMISSIONER

Docket No. 10285-79.

42 T.C.M. 1512 (1981)

T.C. Memo. 1981-616

Randy B. Olsen and Deborah R. Olsen v. Commissioner.

United States Tax Court.

Filed October 22, 1981.

Attorney(s) appearing for the Case

Randy B. Olsen, pro se, Rialto, Calif. William S. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $271.44 deficiency in petitioners' 1976 income tax. The sole issue for decision is whether petitioners are entitled to deduct certain education expenses under section 162(a).1

Findings of Fact

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

Randy B. ("petitioner") and Deborah R.2

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