Cochran v. Commissioner
United States Tax Court
Held, the expenses incurred by a second-grade teacher on a trip around the world are not deductible as ordinary and necessary business expenses.
1Opinion of the Court
CAROL J. COCHRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cochran v. Commissioner
Docket No. 4749-71.
United States Tax Court
T.C. Memo 1973-104; 1973 Tax Ct. Memo LEXIS 183; 32 T.C.M. (CCH) 466; T.C.M. (RIA) 73104;
April 30, 1973, Filed
Held, the expenses incurred by a second-grade teacher on a trip around the world are not deductible as ordinary and necessary business expenses.
Carol J. Cochran, pro se.
Harry Morton Asch and William E. Saul, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT AND OPINION
SIMPSON, Judge:
The respondent determined a deficiency of $1,012.87 in the…
2Cases cited5 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Marlin v. CommissionerUnited States Tax Court · 1970
- Ben H. Adelson and Nancy R. Adelson v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Krist v. CommissionerUnited States Tax Court · 1972