- 3 - Commissioner, 112 T.C. 183, 191 (1999); Wayne Bolt & Nut Co. v. Commissioner, 93 T.C. 500, 507 (1989). In the notice of deficiency, respondent’s basis for disallowing petitioner’s 2004 tuition and fees deduction was that petitioner “did not furnish information needed to support the claimed deduction.” At trial, when the Court asked respondent’s counsel what information petitioner needed to support the tuition and fees deduction, respondent replied: “I think it was proving that they were qualified tuition expenses, which the Respondent no longer disputes.” Respondent’s position at trial was that petitioner must also prove that she was entitled to single, as opposed to married filing separately, filing status in order to be entitled to the tuition and fees deduction. See sec. 222(d)(4). The notice of deficiency does not provide this as a reason for disallowing petitioner’s tuition and fees deduction. Respondent did not file an answer to the petition.3 Respondent first argued that a married filing separately filing status caused petitioner to be ineligible for a tuition and fees deduction when the case was called for trial. 3 Rule 173(b), as in effect for small tax cases in which the petition was filed before Mar. 14, 2007, provides that no answer is required to be filed, except where there is an issue on which the Commissioner bears the burden of proof or where the Court otherwise directs.Page: Previous 1 2 3 4 5 NextLast modified: November 10, 2007