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KOHEN v. COMMISSIONER

Docket No. 15075-79.

44 T.C.M. 1518 (1982)

T.C. Memo. 1982-625

David M. Kohen and Susan I. Kohen v. Commissioner.

United States Tax Court.

Filed October 26, 1982.

Attorney(s) appearing for the Case

Daniel J. Wiles and Herbert Seidman, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent has determined the following deficiencies in the petioners' Federal income taxes:

  Year               Deficiency

  1976 ............    $331.53
  1977 ............     381.18

We are asked to decide (1) whether salary paid to a nurse to care for a healthy infant is a medical expense; (2) whether expenses incurred in acquiring a master's degree (LL.M) are deductible as an educational...

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