Green v. Commissioner
United States Tax Court
Held, the sum expended by petitioner, a schoolteacher, in attending summer school was for the purpose of maintaining a present position and is, therefore, deductible under section 23 (a), I. R. C. 1939.
1Opinion of the Court
Mulroney, Judge:
The respondent determined a deficiency in income tax of the petitioners for the calendar year ended December 31, 1952, in the amount of $334.60.
The only issue before us is whether the sum of $1,025.25, expended by Lillie Mae Green, a schoolteacher, for summer school expenses, is an allowable deduction under the provisions of section 23 (a) of the Internal Revenue Code of 1939. Other adjustments were not put in issue by petitioners, therefore, a Rule 50 computation is necessary.
BINDINGS OB BACT.
Some of tlie facts are stipulated and are found accordingly.
Tlie petitioners are…
2Cases cited1 opinion
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
3Cited by21 opinions
- 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
- Lund v. CommissionerUnited States Tax Court · 1966
- Seibold v. CommissionerUnited States Tax Court · 1959
- Robertson v. CommissionerUnited States Tax Court · 1962
- Belaval v. Secretario de HaciendaSupreme Court of Puerto Rico · 1961
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