Wassenaar v. Commissioner
United States Tax Court
1. P graduated from law school in May 1972. In September 1972, he commenced a graduate law program and graduated with a masters degree in taxation in May 1973. P never practiced law before his enrollment in the program and was not admitted to the bar until May 1973. Held, P's educational expenses are not deductible under sec. 162(a), I.R.C. 1954, as ordinary and necessary expenses incurred in a trade or business.
Read the full summary
1. P graduated from law school in May 1972. In September 1972, he commenced a graduate law program and graduated with a masters degree in taxation in May 1973. P never practiced law before his enrollment in the program and was not admitted to the bar until May 1973. Held, P's educational expenses are not deductible under sec. 162(a), I.R.C. 1954, as ordinary and necessary expenses incurred in a trade or business. Held, further, such expenses are not deductible under sec. 212(3), I.R.C. 1954, relating to the determination of tax liability. 2. P incurred expenses in moving from New York City,…
1Opinion of the Court
Paul R. Wassenaar, Petitioner v. Commissioner of Internal Revenue, Respondent
Wassenaar v. Commissioner
Docket No. 5244-77
United States Tax Court
72 T.C. 1195; 1979 U.S. Tax Ct. LEXIS 48;
September 26, 1979, Filed
Decision will be entered for the respondent.
1. P graduated from law school in May 1972. In September 1972, he commenced a graduate law program and graduated with a masters degree in taxation in May 1973. P never practiced law before his enrollment in the program and was not admitted to the bar until May 1973. Held, P's educational expenses are not deductible under sec. 162(a), I.R.C.…
2Cases cited24 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Primuth v. CommissionerUnited States Tax Court · 1970
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
19 more not listed; retrieve them via the Exa API.