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JOHNSON v. COMMISSIONER

Docket No. 6399-79.

77 T.C. 876 (1981)

ARTHUR E. JOHNSON AND GERALDINE L. JOHNSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 19, 1981.

Attorney(s) appearing for the Case

Arthur E. Johnson, pro se.

Martin Klotz, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $1,671.78 for the taxable year 1976. After concessions by petitioners, the issues for decision are: (1) Whether petitioners are entitled to a deduction under section 162(a)1 for certain educational expenses; and (2) whether petitioners are entitled to a deduction under section 162(a) for certain transportation expenses in excess of the...

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