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WARREN v. COMMISSIONER

Docket No. 8125-00.

85 T.C.M. 1494 (2003)

T.C. Memo. 2003-175

George W. Warren and Florence J. Winterheld v. Commissioner.

United States Tax Court.

Filed June 12, 2003.

Attorney(s) appearing for the Case

George W. Warren and Florence J. Winterheld, pro se.

Cynthia Olson and James Gehres, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a deficiency of $3,954 and an addition to tax of $745 under section 6651(a)(1) in petitioners' Federal income tax for 1994.1 After concessions, the issue for decision is whether petitioners are entitled to deduct education expenses incurred in 1994.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation...

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