Drummond v. Commissioner
United States Tax Court
Petitioner was employed as an "electronic supervisor" in a medical center. Petitioner's responsibilities included maintaining the center's electronic equipment. The center also required petitioner to maintain a telephone in his residence. Held, petitioner's expenses of obtaining a junior college degree in business management are not deductible. Held further, petitioner is entitled to deduct a portion of his home telephone expense.
1Opinion of the Court
CARIL K. and SHIRLEY A. DRUMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Drummond v. Commissioner
Docket No. 4087-78.
United States Tax Court
T.C. Memo 1980-416; 1980 Tax Ct. Memo LEXIS 173; 40 T.C.M. (CCH) 1336; T.C.M. (RIA) 80416;
September 22, 1980, Filed
Petitioner was employed as an "electronic supervisor" in a medical center. Petitioner's responsibilities included maintaining the center's electronic equipment. The center also required petitioner to maintain a telephone in his residence. Held, petitioner's expenses of obtaining a junior college degree in business…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Roth v. CommissionerUnited States Tax Court · 1952
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