CRISTEA v. COMMISSIONER

Docket No. 19728-83.

50 T.C.M. 1306 (1985)

T.C. Memo. 1985-533

William B. Cristea v. Commissioner.

United States Tax Court.

Filed October 21, 1985.


Attorney(s) appearing for the Case

William B. Cristea, pro se, Boston, Mass. Mae J. Lew, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioner's 1980 income tax in the amount of $491. At issue is the deductibility of educational expenses incurred by petitioner while obtaining a Bachelor of Science degree in Electrical Engineering.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and related...

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