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 interest
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