1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 675 (1983)
 

SCHNEIDER v. COMMISSIONER

Docket No. 6981-81.

47 T.C.M. 675 (1983)

T.C. Memo. 1983-753

Joseph Sorin Schneider and Linda F. Schneider v. Commissioner.

United States Tax Court.

Filed December 19, 1983.

Attorney(s) appearing for the Case

Joseph Sorin Schneider, pro se, Cambridge, Mass. Christine Colley, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' 1977 and 1978 income taxes in the amounts of $651 and $596 respectively.

The issues for decision are as follows:

1) Whether petitioners are entitled, under section 1621 and section 1.162-5, Income Tax Regs., to deduct the amounts of $5,130.29 for 1977 and $5,119.81 for 1978 as educational expenses incurred...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases