FRANKLIN v. COMMISSIONER

Docket No. 17418-87.

60 T.C.M. 173 (1990)

T.C. Memo. 1990-369

Joseph Franklin and Dee Marie Martel v. Commissioner.

United States Tax Court.

Filed July 23, 1990.


Attorney(s) appearing for the Case

Joseph Franklin Martel, pro se. Louise R. Forbes, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in the amounts of $455 and $267 in petitioners' 1983 and 1984 Federal income taxes respectively.

After concessions by petitioners, the only remaining issue is whether petitioners are entitled to a deduction for expenses incurred in pursuit of a medical degree.

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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