Watson v. Commissioner
United States Tax Court
Deductions -- Business Expenses -- Expenses of Education. -- Secs. 161 and 162, I.R.C. 1954, and sec. 1.162-5, Income Tax Regs. Taxpayer, a physician generally practicing internal medicine, took a course in psychiatric analysis and techniques for the purpose of maintaining and improving his skill in his general practice. Held, the expenses paid in taking the course were properly deductible.
1Opinion of the Court
Tietjens, Judge:
The Commissioner determined deficiencies in income tax of $1,261.70 and $1,238.39 for the years 1954 and 1955, respectively.
The only question for decision is whether certain claimed business expenses were properly disallowed.
FINDINGS OF FACT.
The petitioners are husband and wife and reside at Worthington, Ohio. They filed joint income tax returns for 1954 and 1955 with the director of internal revenue at Columbus, Ohio.
Petitioner John S. Watson, hereafter called petitioner, is a practicing physician specializing in internal medicine. At the time this case was heard petitioner…
2Cases cited2 opinions
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- City Ice Delivery Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1949
3Cited by42 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Furner v. Comm'rUnited States Tax Court · 1966
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Ashby H. Canter and Florence G. Canter v. The United StatesUnited States Court of Claims · 1965
- Namrow v. CommissionerUnited States Tax Court · 1959
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