Legal Opinion
William L. Becker v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 4, 1985No. 83-5062PublishedCited by 29 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Circuit Judge.
I
William L. Becker (taxpayer) appeals from a decision of the United States Tax Court retroactively disallowing his deduction, as a business expense, of the full cost of a commercial flight training course for which he also had received a tax-exempt educational assistance allowance equal to 90 percent of his expenditures from the Veterans’ Administration.
II. Facts
The facts of the case were stipulated at trial by the parties. Taxpayer is a veteran of the U.S. armed forces. During 1976 and 1977 he was employed as a DC-9 pilot for Eastern Airlines. To…
2Cases cited14 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Helvering v. TaylorSupreme Court of the United States · 1935
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Dickman v. CommissionerSupreme Court of the United States · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Commissioner of Internal Revenue v. Bonnie A. MillerCourt of Appeals for the Fourth Circuit · 1990
- Ronald C. Bachner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Danbury, Inc. v. Anthony Olive, Director, Bureau of Internal Revenue, Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1987
- Robert F. Christensen and Eileen F. Christensen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Salomon Inc. v. United StatesCourt of Appeals for the Second Circuit · 1992
24 more not listed; retrieve them via the Exa API.