Taubman v. Commissioner
United States Tax Court
Petitioner, an accountant, entered law school in 1966, and received his bachelor of laws degree in 1969. Held, such school expenses are nondeductible because they were incurred in the pursuit of a program of study "which will lead him to qualifying in a new trade or business," sec. 1.162-5(b)(3), Income Tax Regs., namely the practice of law.
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Petitioner, an accountant, entered law school in 1966, and received his bachelor of laws degree in 1969. Held, such school expenses are nondeductible because they were incurred in the pursuit of a program of study "which will lead him to qualifying in a new trade or business," sec. 1.162-5(b)(3), Income Tax Regs., namely the practice of law. Held, further: That we will not consider in the instant case petitioner's equal protection attack on the aforementioned regulation to the effect that such regulation unconstitutionally favors teachers over other professionals. This argument was not…
1Opinion of the Court
Morton S. Taubman and Ilene P. Taubman, Petitioners v. Commissioner of Internal Revenue, Respondent
Taubman v. Commissioner
Docket No. 5626-71
United States Tax Court
60 T.C. 814; 1973 U.S. Tax Ct. LEXIS 71;
August 29, 1973, Filed
Decision will be entered for the respondent.
Petitioner, an accountant, entered law school in 1966, and received his bachelor of laws degree in 1969. Held, such school expenses are nondeductible because they were incurred in the pursuit of a program of study "which will lead him to qualifying in a new trade or business," sec. 1.162-5(b)(3), Income Tax Regs., namely the…
2Cases cited19 opinions
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- White v. Winchester Country ClubSupreme Court of the United States · 1942
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