Helms v. Commissioner
United States Tax Court
Petitioners, husband and wife, were employed as an aeronautical engineer and medical records librarian respectively during 1965. Each attended law school in that year. In the fall of 1965 the husband left his employment as an aeronautical engineer to finish law school on a full-time basis. Upon graduation from law school and admission to the bar he became an attorney. The wife had attended law school before she became a medical records librarian.
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Petitioners, husband and wife, were employed as an aeronautical engineer and medical records librarian respectively during 1965. Each attended law school in that year. In the fall of 1965 the husband left his employment as an aeronautical engineer to finish law school on a full-time basis. Upon graduation from law school and admission to the bar he became an attorney. The wife had attended law school before she became a medical records librarian. In January 1967 she resigned her position to attend law school on a full-time basis. Held, that the study of law was undertaken by both petitioners…
1Opinion of the Court
Marshall L. Helms, Jr., and Christine D. Helms v. Commissioner.
Helms v. Commissioner
Docket No. 2301-67.
United States Tax Court
T.C. Memo 1968-207; 1968 Tax Ct. Memo LEXIS 93; 27 T.C.M. (CCH) 1020; T.C.M. (RIA) 68207;
September 19, 1968. Filed
Petitioners, husband and wife, were employed as an aeronautical engineer and medical records librarian respectively during 1965. Each attended law school in that year. In the fall of 1965 the husband left his employment as an aeronautical engineer to finish law school on a full-time basis. Upon graduation from law school and admission to the bar he became…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Walet v. CommissionerUnited States Tax Court · 1958
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