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ARBAUGH v. COMMISSIONER

Docket No. 6693-91.

64 T.C.M. 880 (1992)

T.C. Memo. 1992-565

Jon and Carolyn Arbaugh v. Commissioner.

United States Tax Court.

Filed September 24, 1992.

Attorney(s) appearing for the Case

Jon Arbaugh, pro se. Janice D. Newell, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180-182. Respondent determined a deficiency of $2,107 in petitioners' 1987 Federal income tax.

After concessions by the parties, the sole issue for decision is whether petitioners are entitled to a deduction of $4,388 for law school expenses incurred by Jon Arbaugh (hereafter petitioner when...

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