NICHOLS v. COMMISSIONER

Docket No. 30745-81.

47 T.C.M. 1156 (1984)

T.C. Memo. 1984-91

Marilyn L. Nichols v. Commissioner.

United States Tax Court.

Filed February 27, 1984.


Attorney(s) appearing for the Case

Marilyn L. Nichols, pro se, Rochester, Minn. Mary E. Pierce, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for taxable years ending December 31, 1977 and December 31, 1978, in the respective amounts of $601 and $1,703. The sole issue for decision herein is whether petitioner is entitled to deduct, under section 162(a),1 certain expenses claimed for educational travel during a sabbatical from her employment...

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