Kuh v. Commissioner

JOHANNES L. KUH and ADRIANA KUH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kuh v. Commissioner

Docket No. 410-82.

United States Tax Court

T.C. Memo 1983-572; 1983 Tax Ct. Memo LEXIS 217; 46 T.C.M. (CCH) 1405; T.C.M. (RIA) 83572;

September 15, 1983.

Adriana Kuh, pro se.

M. K. Mortensen, for the respondent.

WILES

MEMORANDUM OPINION

WILES, Judge: Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $695. The sole issue for decision is whether petitioners are entitled to a deduction for certain educational expenses under section 162(a). 1

Some of the…