Takahashi v. Commissioner
United States Tax Court
On their 1981 Federal income tax return Ps, high school science teachers, claimed, as education expenses under sec. 162(a), I.R.C. 1954, certain expenses which they incurred to attend a cultural seminar in Hawaii. Also, on their 1979, 1980, and 1981 returns, Ps claimed losses in connection with the operation of a farm.
Read the full summary
On their 1981 Federal income tax return Ps, high school science teachers, claimed, as education expenses under sec. 162(a), I.R.C. 1954, certain expenses which they incurred to attend a cultural seminar in Hawaii. Also, on their 1979, 1980, and 1981 returns, Ps claimed losses in connection with the operation of a farm. Held, a course providing general cultural enrichment is not sufficiently germane to the teaching of science to bring the course within the category of a "refresher," "current developments," or "academic or vocational" course as required by regulations to qualify the course for…
1Opinion of the Court
Harry H. and Gloria J. Takahashi, Petitioners v. Commissioner of Internal Revenue, Respondent
Takahashi v. Commissioner
Docket No. 10640-83
United States Tax Court
87 T.C. 126; 1986 U.S. Tax Ct. LEXIS 77; 87 T.C. No. 8;
July 21, 1986, Filed
Decision will be entered under Rule 155.
On their 1981 Federal income tax return Ps, high school science teachers, claimed, as education expenses under sec. 162(a), I.R.C. 1954, certain expenses which they incurred to attend a cultural seminar in Hawaii. Also, on their 1979, 1980, and 1981 returns, Ps claimed losses in connection with the operation of a farm.…
2Cases cited10 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Fox v. CommissionerUnited States Tax Court · 1983
- John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- Lemmen v. CommissionerUnited States Tax Court · 1981
5 more not listed; retrieve them via the Exa API.