DOLLINS v. COMMISSIONER

Docket No. 2787-80.

44 T.C.M. 454 (1982)

T.C. Memo. 1982-394

Ronald Lee Dollins and Alice Camilla Dollins v. Commissioner.

United States Tax Court.

Filed July 14, 1982.


Attorney(s) appearing for the Case

Ronald L. Dollins and Alice Camilla Dollins, pro se, Sumner, Wash. Mathew W. Stanley, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $549. The only issue is whether petitioners are entitled to a business expense deduction for educational travel expenses.

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The stipulation of facts and exhibits attached thereto are incorporated herein by reference...

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