Evelyn R. Marks v. Commissioner of Internal Revenue

IRVING HILL, District Judge:

The Petitioner herein, Evelyn R. Marks, is referred to hereinafter as “the taxpayer”. The taxpayer is a teacher. She had taught in California schools until her teaching credentials were revoked at some time before 1961. Thereafter, being unable to teach in California, she obtained employment as a clerk-typist at a substantial cut in pay. In her income tax returns for the years 1961, 1962 and 1963, she reported her actual earnings in each year and claimed as a deduction in each year the amount by which her anticipated earnings as a teacher, if she had been allowed…