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ALLEMEIER v. COMMISSIONER

Docket No. 19320-03.

90 T.C.M. 197 (2005)

T.C. Memo. 2005-207

Daniel R. Allemeier, Jr., Petitioner v. Commissioner, Respondent.

United States Tax Court.

August 31, 2005.

Attorney(s) appearing for the Case

Daniel R. Allemeier, Jr., pro se.

Hans F. Famularo and Loren B. Mark, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined a $4,8721 deficiency in petitioner's Federal income tax for 2001 and a $974 accuracy-related penalty. After concessions,2 the issues for decision are:

1. Whether petitioner may deduct expenses incurred to earn a master's degree in business administration (MBA). We hold that he may deduct education-related, but not...

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