Legal Opinion
Garber v. Commissioner
United States Tax Court
Decided September 9, 1980No. Docket No. 2333-76Unpublished
Held: A full-time law student is not "gainfully employed" for purposes of section 214, Internal Revenue Code 1954.
1Opinion of the Court
DAVID F. GARBER AND KAREN K. GARBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garber v. Commissioner
Docket No. 2333-76.
United States Tax Court
T.C. Memo 1980-365; 1980 Tax Ct. Memo LEXIS 223; 40 T.C.M. (CCH) 1171; T.C.M. (RIA) 80365;
September 9, 1980, Filed
Held: A full-time law student is not "gainfully employed" for purposes of section 214, Internal Revenue Code 1954.
David F. Garber, pro se.
Ronald P. Campbell, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined a deficiency of $194.40 in petitioners' income tax for the taxable…
2Cases cited1 opinion
- Taylor v. CommissionerUnited States Tax Court · 1978