WATKINS v. COMMISSIONER

Docket No. 11678-88.

59 T.C.M. 466 (1990)

T.C. Memo. 1990-206

Charles Melvin Watkins v. Commissioner.

United States Tax Court.

Filed April 23, 1990.


Attorney(s) appearing for the Case

Charles Melvin Watkins, pro se. David A. Breen and Daniel Guy, for the respondent.


Memorandum Opinion and Findings of Fact

POWELL, Special Trial Judge:

This case is before the Court on respondent's Motion for Partial Summary Judgment, filed May 5, 1989. The issue presented is whether petitioner is entitled to deduct under section 1621 the costs of taking law school courses.

Findings of Fact

Rule 121 provides that summary judgment may be granted "if the pleadings, answers to interrogatories...

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