Legal Opinion
Jones v. Commissioner
United States Tax Court
Decided July 7, 1970No. Docket No. 4546-69 SCUnpublished
1Opinion of the Court
Robert H. Jones and Patricia B. Jones v. Commissioner.
Jones v. Commissioner
Docket No. 4546-69 SC.
United States Tax Court
T.C. Memo 1970-191; 1970 Tax Ct. Memo LEXIS 168; 29 T.C.M. (CCH) 866; T.C.M. (RIA) 70191;
July 7, 1970, Filed
Robert H. Jones, pro se, P.O. Box 13, Louisville, Ky. Dennis M. Feeley, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $178.34 in petitioners' income tax for the year 1967. The sole issue for our determination is whether petitioners are entitled to deduct certain law school expenses pursuant…
2Cases cited11 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Baker v. CommissionerUnited States Tax Court · 1968
- Booth v. CommissionerUnited States Tax Court · 1961
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