Legal Opinion
Edward C. Lee and Mary C. Lee v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 17, 1984No. 81-7845PublishedCited by 14 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
In this appeal we consider whether the Tax Court held correctly that Edward Lee’s educational expenses were not deductible under I.R.C. § 162. We agree with the Tax Court’s conclusion that helicopter flight training was not required to maintain or improve the skills required in Lee’s employment as a commercial airline pilot.
I
FACTS
Lee, a commercial pilot for Delta Airlines, incurred educational expenses for helicopter flight training in 1972 and 1973. Thereafter, a notation was placed on his commercial pilot’s license stating that he was a qualified commercial…
2Cases cited9 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- John C. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Howard F. And Mildred E. Keogh v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Inland Asphalt Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1985
- Estate of Rockefeller v. CommissionerCourt of Appeals for the Second Circuit · 1985
- Cal-Farm Insurance v. United StatesDistrict Court, E.D. California · 1986
- Lee v. CommissionerUnited States Tax Court · 1986
- Baker v. CommissionerUnited States Tax Court · 1994
9 more not listed; retrieve them via the Exa API.