Dollins v. Commissioner
United States Tax Court
Petitioner Ronald taught industrial arts in a multiracial and multicultural junior high school in Minneapolis in 1977, and petitioner Alice was a second grade teacher in a low income area about 60 miles outside Minneapolis. They planned and took an extensive automobile tour of the western part of the United States in the summer of 1977, taking their two small children with them.
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Petitioner Ronald taught industrial arts in a multiracial and multicultural junior high school in Minneapolis in 1977, and petitioner Alice was a second grade teacher in a low income area about 60 miles outside Minneapolis. They planned and took an extensive automobile tour of the western part of the United States in the summer of 1977, taking their two small children with them. Held: Petitioners are entitled to deduct as educational expenses that part of the travel, food, and lodgings expenses incurred on the trip attributable to Ronald, but may not deduct that part of those expenses…
1Opinion of the Court
RONALD LEE DOLLINS, ALICE CAMILLA DOLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dollins v. Commissioner
Docket No. 2787-80.
United States Tax Court
T.C. Memo 1982-394; 1982 Tax Ct. Memo LEXIS 352; 44 T.C.M. (CCH) 454; T.C.M. (RIA) 82394;
July 14, 1982.
Petitioner Ronald taught industrial arts in a multiracial and multicultural junior high school in Minneapolis in 1977, and petitioner Alice was a second grade teacher in a low income area about 60 miles outside Minneapolis. They planned and took an extensive automobile tour of the western part of the United States in the summer…
2Cases cited5 opinions
- Marlin v. CommissionerUnited States Tax Court · 1970
- Gino v. CommissionerUnited States Tax Court · 1973
- George W. Gino and Emilie R. Gino v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Ben H. Adelson and Nancy R. Adelson v. United StatesCourt of Appeals for the Ninth Circuit · 1965