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WALSH v. COMMISSIONER

Docket No. 27934-81.

48 T.C.M. 544 (1984)

T.C. Memo. 1984-371

William J. and Lois M. Walsh v. Commissioner.

United States Tax Court.

Filed July 19, 1984.

Attorney(s) appearing for the Case

William J. Walsh, pro se, Cincinnati, Ohio. Jennifer Decker, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $552 deficiency in petitioners' 1976 Federal income tax liability. The issues for decision are: (1) Whether petitioners are entitled to deduct the costs incident to the sale of their personal residence pursuant to section 2171 or section 162(a)(2); and (2) whether petitioners are entitled to deduct $1,920 as an educational expense for the cost of meals...

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