Bradley v. Commissioner
United States Tax Court
Petitioner undertook a legal education, prior to obtaining employment as a teacher. Held, under the new education regulations, sec. 1.162-5, the law school expenses are not deductible since law school qualifies petitioner for a new trade or business; held, further, they are not deductible under the old regulations since petitioner could not have undertaken the education to primarily maintain or improve skills required in his employment when he was not employed at the time he…
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Petitioner undertook a legal education, prior to obtaining employment as a teacher. Held, under the new education regulations, sec. 1.162-5, the law school expenses are not deductible since law school qualifies petitioner for a new trade or business; held, further, they are not deductible under the old regulations since petitioner could not have undertaken the education to primarily maintain or improve skills required in his employment when he was not employed at the time he began the education.
1Opinion of the Court
OPINION
The sole issue confronting us is whether or not petitioner can deduct the cost of attending law school during 1966 under section 162(a). To be able to take such deduction, petitioner must show these expenses to be ordinary and necessary business expenses. Since the Code does not directly deal with education expenses, the regulations take on an added significance. Before their amendment in 1967 the regulations read in pertinent part:
Sec. 1.162-5. Expenses for education.(a) Expenditures made by a taxpayer for bis education are deductible if they are for education (including research…
2Cases cited6 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- 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
- Henry v. CommissionerUnited States Tax Court · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Bodley v. CommissionerUnited States Tax Court · 1971
- Weiler v. CommissionerUnited States Tax Court · 1970
- Toner v. CommissionerUnited States Tax Court · 1979
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Glasgow v. CommissionerUnited States Tax Court · 1972
29 more not listed; retrieve them via the Exa API.