Marlin v. Commissioner
United States Tax Court
Petitioners, husband and wife, were employed as a Latin and a world history teacher, respectively, in New York City high schools during 1966. In the summer of that year they traveled throughout France for about 8 weeks.
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Petitioners, husband and wife, were employed as a Latin and a world history teacher, respectively, in New York City high schools during 1966. In the summer of that year they traveled throughout France for about 8 weeks. Held, that the husband has failed to establish that the major portion of the activities during such travel was directly and proximately related to skills required of him as a Latin teacher and, therefore, the travel expenses attributed to him are not deductible as ordinary and necessary business expenses. Held, further, that the major portion of the activities during such…
1Opinion of the Court
OPINION
The expenditures for travel incurred by petitioners are deductible under section 162 (a) if they constitute ordinary and necessary business expenses. Section 1.162-5, Income Tax Kegs., governing the deducti-bility of a taxpayer’s educational expenditures which were in force during the year 1966 were promulgated by T.D. 6291, filed April 3, 1958. In 1967, respondent revised section 1.162-5. See T.D. 6918, filed May 1, 1967. The new regulations are effective for taxable years beginning on or after January 1, 1968, but for prior years taxpayers may rely alternatively on either the 1958 or…
2Cases cited8 opinions
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Ephraim Cross and Mary Cross v. United StatesCourt of Appeals for the Second Circuit · 1964
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3Cited by43 opinions
- Gino v. CommissionerUnited States Tax Court · 1973
- Nammack v. CommissionerUnited States Tax Court · 1971
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Hilt v. CommissionerUnited States Tax Court · 1981
- Brinley v. CommissionerUnited States Tax Court · 1983
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