T.C. Memo. 2003-68 UNITED STATES TAX COURT PIETER WEYTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10054-01. Filed March 12, 2003. Pieter Weyts, pro se. Diana P. Hinton, for respondent. MEMORANDUM OPINION POWELL, Special Trial Judge: Respondent determined a deficiency of $4,270 in petitioner’s 2000 Federal income tax. The issues are whether petitioner is (1) entitled to a deduction under section 162 for educational expenses, (2) entitled to an exemption under Article 21 of the Convention for the Avoidance of Double Taxation, Oct. 13, 1972, U.S.-Belg., 23 U.S.T. (Part 3) 2687; (3) entitled to a charitable contribution deduction under section 170, and (4) entitled to an education loan interestPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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