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ROSSUM v. COMMISSIONER

Docket No. 11594-81.

51 T.C.M. 55 (1985)

T.C. Memo. 1985-593

Michael M. Rossum and Mary O. Rossum v. Commissioner.

United States Tax Court.

Filed December 9, 1985.

Attorney(s) appearing for the Case

Robert H. Wiggins, for the petitioners. Claudine Ausness, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1978 in the amount of $5,233. The sole issue involves the disallowance by respondent of an educational expense deduction under section 1621 and related investment credit claimed by petitioners with respect to the purchase and operation during the year 1978 of a small airplane. Respondent contends...

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