Francis and Roberta Fugate v. United States

The District Court held that appellants were not entitled to a refund of income taxes. Fugate v. United States, W.D. Tex., 1966, 259 F.Supp. 398. The refund was claimed on the basis of the deduction of the expenses of an European trip taken by taxpayers as expenses incurred in obtaining education under Section 162 of the Internal Revenue Code of 1954 and the Treasury Regulations then in existence.

The issue before the District Court depended on the status of appellants as school teachers and the nexus of their occupation to the trip. We have considered the case in light of the amendment to…