Legal Opinion
Fugate v. United States
District Court, W.D. Texas
Decided August 1, 1966No. Civ. A. No. 2723PublishedCited by 8 opinions
1Opinion of the Court
OPINION
BREWSTER, District Judge.
This suit is brought by Francis and Roberta Fugate, husband and wife, for refund of income taxes for the year 1961 in the sum of $1,044.49, with statutory interest.
The question presented is whether the expenditure for a European trip taken by taxpayers in 1961 was properly deductible as expense for education under the 1954 Code and Treasury Regulations.1
*400Taxpayers are teachers in State schools in El Paso, Texas. For nineteen years, Mr. Fugate has taught at Texas Western College, a branch of the University of Texas. In addition to his regular position as…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Ben H. Adelson and Nancy R. Adelson v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Thomas P. Dennehy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
3Cited by8 opinions
- Gino v. CommissionerUnited States Tax Court · 1973
- Francis and Roberta Fugate v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Gino v. CommissionerUnited States Tax Court · 1973
- Reidenbach v. CommissionerUnited States Tax Court · 1981
- Reilly v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.