James J. Condit and Rose Marie Condit v. Commissioner of Internal Revenue

The question presented here concerns the right of a taxpayer, employed as an accountant by two affiliated industrial concerns, in computing his income tax, to take a deduction from income of expenditures he incurred for tuition, textbooks and necessary supplies in attending night law school. He graduated from the law school and was admitted to the bar in Ohio. Thereafter, he continued to work for the same employers. The deduction was claimed as an ordinary and necessary business expense of carrying on a trade or business under Section 162 of the Internal Revenue Code of 1954. (26 U.S.C. § 162)