Reidenbach v. Commissioner
United States Tax Court
P, a high school geography teacher, took an extensive trip overseas in 1975. Held, the cost of such trip is not deductible as an ordinary and necessary business expense under sec. 162(a), I.R.C. 1954, and sec. 1.162-5(d), Income Tax Regs., since he failed to show that the major portion of his activities directly maintained or improved skills required by him in his employment.
1Opinion of the Court
ROBERT E. REIDENBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reidenbach v. Commissioner
Docket No. 11594-78.
United States Tax Court
T.C. Memo 1981-642; 1981 Tax Ct. Memo LEXIS 101; 42 T.C.M. (CCH) 1612; T.C.M. (RIA) 81642;
November 3, 1981.
P, a high school geography teacher, took an extensive trip overseas in 1975. Held, the cost of such trip is not deductible as an ordinary and necessary business expense under sec. 162(a), I.R.C. 1954, and sec. 1.162-5(d), Income Tax Regs., since he failed to show that the major portion of his activities directly maintained or improved skills…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Marlin v. CommissionerUnited States Tax Court · 1970
- Gino v. CommissionerUnited States Tax Court · 1973
- George W. Gino and Emilie R. Gino v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
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