Casey v. Commissioner

Robert F. Casey v. Commissioner.

Casey v. Commissioner

Docket No. 1874-70 SC.

United States Tax Court

T.C. Memo 1971-12; 1971 Tax Ct. Memo LEXIS 323; 30 T.C.M. (CCH) 60; T.C.M. (RIA) 71012;

January 18, 1971, Filed

Robert F. Casey, pro se, 401 N. Country Club Dr., McHenry, Ill. Burt L. Kahn, for the respondent.

JOHNSTON

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner: Respondent determined a deficiency of $110.46 in petitioner's income tax for the taxable year 1965. The issues before us are (1) whether the petitioner is entitled to a claimed deduction for educational expenses in the…