John C. Ford v. Commissioner of Internal Revenue

The Tax Court sustained a deduction, under Section 162(a) of the Internal Revenue Code of 1954, for the travel, books, and living expenses of a California high-school teacher taking university courses in Norway. 56 T.C. 1300 (1971).

Congress has expressly provided that decisions of the Tax Court shall be reviewed “in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury * * *.” Int.Rev.Code of 1954, § 7482(a). An appellate court cannot set aside a district court’s findings of fact unless they are clearly erroneous. Fed.R.Civ.P. 52(a).…