BRANDT v. COMMISSIONER

Docket No. 6170-80.

43 T.C.M. 1017 (1982)

T.C. Memo. 1982-180

Larry J. Brandt and Helen M. Brandt v. Commissioner.

United States Tax Court.

Filed April 7, 1982.


Attorney(s) appearing for the Case

Larry J. Brandt, pro se. Patrick Putzi, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $338. One of the issues raised by the pleadings has been conceded by respondent, leaving for our determination the following: (1) Whether Larry J. Brandt is entitled to deduct all or any part of the $436.45 he expended for a flight engineer training course; (2) whether Mr. Brandt may deduct all or...

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