T.C. Memo. 2000-138
UNITED STATES TAX COURT
ANN JORGENSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19001-98. Filed April 13, 2000.
Ann Jorgensen, pro se.
Wendy Abkin, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income taxes of $1,596 and
$2,282 for taxable years 1995 and 1996, respectively.
The issue for decision is whether petitioner incurred
nondeductible expenses for travel as a form of education within
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