Estate of Noonan v. Commissioner
United States Tax Court
C.N., while employed as a policeman, undertook a general college education majoring in philosophy. Held: Amounts expended for such education are personal expenses, not deductible expenses of carrying on a trade or business.
1Opinion of the Court
Estate of Cato Noonan, Lawrence B. Noonan, Executor 1 v. Commissioner.
Estate of Noonan v. Commissioner
Docket No. 5248-66.
United States Tax Court
T.C. Memo 1969-70; 1969 Tax Ct. Memo LEXIS 226; 28 T.C.M. (CCH) 388; T.C.M. (RIA) 69070;
April 14, 1969, Filed
C.N., while employed as a policeman, undertook a general college education majoring in philosophy. Held: Amounts expended for such education are personal expenses, not deductible expenses of carrying on a trade or business.
Charles V. Falkenberg, Jr., for the petitioner. James E. Caldwell, for the respondent.
SIMPSON
Memorandum Findings of Fact…
2Cases cited6 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Ernest L. Wilkinson and Alice L. Wilkinson v. The United StatesUnited States Court of Claims · 1962
- Darling v. CommissionerUnited States Board of Tax Appeals · 1930
- Bakken v. CommissionerUnited States Tax Court · 1969
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