Roy v. Commissioner
United States Tax Court
A high school teacher, and his wife, who was the administrative assistant to the high school principal and head of the guidance department, were granted sabbatical leaves at half pay for travel for educational and cultural purposes. They traveled around the world and sought deduction on their joint return for their travel expenses. Held, the travel expenses were not deductible as a form of educational expenses.
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A high school teacher, and his wife, who was the administrative assistant to the high school principal and head of the guidance department, were granted sabbatical leaves at half pay for travel for educational and cultural purposes. They traveled around the world and sought deduction on their joint return for their travel expenses. Held, the travel expenses were not deductible as a form of educational expenses. Petitioners failed to sustain their burden of establishing that the trip was undertaken primarily to maintain or improve the skills required in their employment within the provisions…
1Opinion of the Court
Leo J. Roy and Concetta C. Roy v. Commissioner.
Roy v. Commissioner
Docket No. 1011-67.
United States Tax Court
T.C. Memo 1969-115; 1969 Tax Ct. Memo LEXIS 180; 28 T.C.M. (CCH) 607; T.C.M. (RIA) 69115;
June 12, 1969, Filed
A high school teacher, and his wife, who was the administrative assistant to the high school principal and head of the guidance department, were granted sabbatical leaves at half pay for travel for educational and cultural purposes. They traveled around the world and sought deduction on their joint return for their travel expenses.
Held, the travel expenses were not deductible as…
2Cases cited7 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Ephraim Cross and Mary Cross v. United StatesCourt of Appeals for the Second Circuit · 1964
- Ben H. Adelson and Nancy R. Adelson v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Thomas P. Dennehy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Fugate v. United StatesDistrict Court, W.D. Texas · 1966
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