Glenn v. Commissioner
United States Tax Court
Petitioner is a licensed public accountant in Tennessee. In 1970, in preparation for the exam required to be taken by all candidates for C.P.A. licenses in Tennessee, petitioner attended a review course at the University of Alabama. On his return, he claimed deductions for the cost of the course, as well as for the expenses he incurred in taking the exam.
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Petitioner is a licensed public accountant in Tennessee. In 1970, in preparation for the exam required to be taken by all candidates for C.P.A. licenses in Tennessee, petitioner attended a review course at the University of Alabama. On his return, he claimed deductions for the cost of the course, as well as for the expenses he incurred in taking the exam. Held, that the review course constituted "education" within the meaning and purview of sec. 1.162-5, Income Tax Regs.Held, further, because there are significant differences between the potential practice of a public accountant and that of a…
1Opinion of the Court
William D. Glenn, Petitioner v. Commissioner of Internal Revenue, Respondent
Glenn v. Commissioner
Docket No. 1110-73
United States Tax Court
62 T.C. 270; 1974 U.S. Tax Ct. LEXIS 101; 62 T.C. No. 32;
May 30, 1974, Filed
Decision will be entered for the respondent.
Petitioner is a licensed public accountant in Tennessee. In 1970, in preparation for the exam required to be taken by all candidates for C.P.A. licenses in Tennessee, petitioner attended a review course at the University of Alabama. On his return, he claimed deductions for the cost of the course, as well as for the expenses he incurred in…
2Cases cited8 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Glenn v. CommissionerUnited States Tax Court · 1974
- Weiler v. CommissionerUnited States Tax Court · 1970
- Taubman v. CommissionerUnited States Tax Court · 1973
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