Baker v. Commissioner
United States Tax Court
Petitioner, after graduating from college, began working full time in March 1964 for his father's construction company as an engineer. From September 1964 until March 1967 he was a full-time law student, and during this period worked part time for the construction company. Upon graduation from law school he again became a full-time employee of the construction company. He was immediately elected to the position of vice president with a substantial increase in salary.
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Petitioner, after graduating from college, began working full time in March 1964 for his father's construction company as an engineer. From September 1964 until March 1967 he was a full-time law student, and during this period worked part time for the construction company. Upon graduation from law school he again became a full-time employee of the construction company. He was immediately elected to the position of vice president with a substantial increase in salary. Held, that the study of law was undertaken by petitioner primarily for personal purposes and, therefore, the expenses he…
1ConcurrenceTannenwald, J.
Ostensibly there was a nexus between the courses petitioner took and the type of work involved herein. And concededly, petitioner’s purpose, in terms of his subjective intent, was to “improve his skills” in the work he was doing. But the fact is that at all times, prior to and during the taxable year involved, petitioner was primarily a student and not a worker. He had spent, and continued to spend through and beyond 1964, the great bulk of his time studying, working only spasmodically during weekends and vacations. Under these circumstances, and taking into account petitioner’s youth and the…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Carroll v. CommissionerUnited States Tax Court · 1968
- Denman v. CommissionerUnited States Tax Court · 1967
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
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