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KUH v. COMMISSIONER

Docket No. 410-82.

46 T.C.M. 1405 (1983)

T.C. Memo. 1983-572

Johannes L. Kuh and Adriana Kuh v. Commissioner.

United States Tax Court.

Filed September 15, 1983.

Attorney(s) appearing for the Case

Adriana Kuh, pro se, Escondido, Calif. M.K. Mortensen, for the respondent.

Memorandum Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $695. The sole issue for decision is whether petitioners are entitled to a deduction for certain educational expenses under section 162(a).1

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

Johannes L. Kuh and Adriana Kuh (hereinafter petitioner), husband and wife, resided...

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