Cristea v. Commissioner

WILLIAM B. CRISTEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cristea v. Commissioner

Docket No. 19728-83.

United States Tax Court

T.C. Memo 1985-533; 1985 Tax Ct. Memo LEXIS 93; 50 T.C.M. (CCH) 1306; T.C.M. (RIA) 85533;

October 21, 1985.

William B. Cristea, pro se.

Mae J. Lew, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined a deficiency in petitioner's 1980 income tax in the amount of $491. At issue is the deductibility of educational expenses incurred by petitioner while obtaining a Bachelor of Science degree in Electrical…