Cohn v. Commissioner
United States Tax Court
Petitioners, both of whom were employed as full-time physical education teachers, paid for family memberships at four racquetball and handball facilities and the related costs for lessons and court time. Petitioners' children did not use these facilities through petitioners' memberships. Held: Amount of allowable education expense deduction determined. Sec. 162, I.R.C. 1954, and sec. 1.162-5(a), Income Tax Regs.; Cohan v. Commissioner,39 F.2d 540 (CA2 1930).
1Opinion of the Court
ARNOLD COHN AND ELEANOR COHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cohn v. Commissioner
Docket No. 16960-80.
United States Tax Court
T.C. Memo 1985-480; 1985 Tax Ct. Memo LEXIS 150; 50 T.C.M. (CCH) 1052; T.C.M. (RIA) 85480;
September 16, 1985.
Petitioners, both of whom were employed as full-time physical education teachers, paid for family memberships at four racquetball and handball facilities and the related costs for lessons and court time. Petitioners' children did not use these facilities through petitioners' memberships.
Held: Amount of allowable education expense…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Carroll v. CommissionerUnited States Tax Court · 1968
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