Legal Opinion
Huene v. United States
District Court, S.D. New York
Decided October 18, 1965PublishedCited by 7 opinions
1Opinion of the Court
LEVET, District Judge.
This is an action for the recovery of federal income taxes in the amount of $694, plus interest, which the plaintiff claims were illegally and erroneously collected from him for the years 1956, 1957 and 1958.
ISSUES PRESENTED
The issues are as follows:
I. Whether the plaintiff’s expenses in attending the New York University Graduate School of Business in 1956 and 1957 and the New York University Law School in 1957 and 1958 were “ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business” within the meaning of Section 162 of…
2Cases cited18 opinions
- White v. United StatesSupreme Court of the United States · 1938
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Ephraim Cross and Mary Cross v. United StatesCourt of Appeals for the Second Circuit · 1964
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Denman v. CommissionerUnited States Tax Court · 1967
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Lysek v. CommissionerUnited States Tax Court · 1975
- Sharon v. CommissionerUnited States Tax Court · 1976
2 more not listed; retrieve them via the Exa API.