Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue

The decision of the Tax Court is affirmed. We approve the Tax Court opinion, Weiszmann v. Commissioner of Internal Revenue, 52 T.C. 1106.

Taxpayer sought to deduct law school expenses incurred while he was part-time patent clerk and patent trainee of Marathon Oil Company. When he completed his law school work, no patent attorney’s job was open at Marathon. Weiszmann went elsewhere.

In our view, the lack of high probability of or assurance of permanent employment by Marathon militates against the taxpayer.

We reject the equal protection argument made here. He cites the deductibility of teachers’…