Cremona v. Commissioner
United States Tax Court
The taxpayer was employed as an "administrator." In 1968, he engaged the services of a job-counseling organization for a flat fee of $ 1,500 to assist him in obtaining a better job. The taxpayer did not succeed in obtaining any offers of employment as a result of such services and remained employed at his old job. Held, the fee paid by the taxpayer is deductible as an ordinary and necessary business expense. Sec. 162(a), I.R.C. 1954.
1Opinion of the Court
Leonard F. Cremona and Marie Cremona, Petitioners v. Commissioner of Internal Revenue, Respondent
Cremona v. Commissioner
Docket No. 7121-70
United States Tax Court
58 T.C. 219; 1972 U.S. Tax Ct. LEXIS 133;
May 4, 1972, Filed
Decision will be entered under Rule 50.
The taxpayer was employed as an "administrator." In 1968, he engaged the services of a job-counseling organization for a flat fee of $ 1,500 to assist him in obtaining a better job. The taxpayer did not succeed in obtaining any offers of employment as a result of such services and remained employed at his old job. Held, the fee paid by…
Also in this document: Concurrence · Drennen; Concurrence · Tannenwald; Concurrence · Sterrett.
2Cases cited6 opinions
- United States v. GeneresSupreme Court of the United States · 1972
- Primuth v. CommissionerUnited States Tax Court · 1970
- Cremona v. CommissionerUnited States Tax Court · 1972
- Motto v. CommissionerUnited States Tax Court · 1970
- Carter v. CommissionerUnited States Tax Court · 1969
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