Marlor v. Commissioner
United States Tax Court
Expenses of Education -- College Tutor Required to Obtain Ph. D. as Condition of Employment and Advancement in Grade. -- The petitioner was employed by a college as a tutor on a temporary or probational basis for 1 year. The college requirements as a condition of reemployment were that such an employee would have to make substantial progress toward the attainment of a doctoral degree to the end that he would qualify for a higher teaching rank.
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Expenses of Education -- College Tutor Required to Obtain Ph. D. as Condition of Employment and Advancement in Grade. -- The petitioner was employed by a college as a tutor on a temporary or probational basis for 1 year. The college requirements as a condition of reemployment were that such an employee would have to make substantial progress toward the attainment of a doctoral degree to the end that he would qualify for a higher teaching rank. Expenses of such further education are not deductible under section 23 (a) (1) but are nondeductible expenses within the meaning of section 24 (a) (1).
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $201.37 in the income tax of the petitioner for 1952. The only issue for decision is whether the Commissioner erred in disallowing $729.21 claimed as a necessary expense deduction. The facts have been presented by a stipulation which is adopted as the findings of fact.
The petitioner filed his individual income tax return for 1952 with the district director of internal revenue for the Upper Manhattan District, New York, New York.
The petitioner was appointed a tutor at Queens College, Flushing, New York, by a letter from its…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Hill v. CommissionerUnited States Tax Court · 1949
- Cardozo v. CommissionerUnited States Tax Court · 1951
- Kamins v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Jungreis v. CommissionerUnited States Tax Court · 1970
- Marlor v. CommissionerCourt of Appeals for the Second Circuit · 1958
- United States v. Howard K. Michaelsen and Fayetta M. Michaelsen, Commissioner of Internal Revenue v. Elmer R. Johnson and Bernice E. JohnsonCourt of Appeals for the Ninth Circuit · 1963
- Toner v. CommissionerUnited States Tax Court · 1979
- Evelyn and John Paul Devereaux v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
23 more not listed; retrieve them via the Exa API.