Legal Opinion
Kandell v. Commissioner
United States Tax Court
Decided November 8, 1971No. Docket No. 5698-69Unpublished
1Opinion of the Court
Allen Kandell v. Commissioner.
Kandell v. Commissioner
Docket No. 5698-69.
United States Tax Court
T.C. Memo 1971-287; 1971 Tax Ct. Memo LEXIS 48; 30 T.C.M. (CCH) 1227; T.C.M. (RIA) 71287;
November 8, 1971, Filed.
Aaron S. Rogal, for the petitioner. Marlene Gross, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1967 in the amount of $1,204.13.
The only issue for decision is whether petitioner is entitled to deduct $3,664.40 or any part thereof as educational expenses.
Findings of…
2Cases cited4 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Sandt v. CommissionerCourt of Appeals for the Third Circuit · 1962
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971