Legal Opinion
Sandt v. Commissioner
Court of Appeals for the Third Circuit
Decided May 14, 1962No. Nos. 13783, 13803PublishedCited by 30 opinions
1Opinion of the Court
STALEY, Circuit Judge.
These two appeals require us to determine whether petitioners are entitled to deduct certain educational expenditures as expenses incurred in carrying on a trade or business.1 Both appeals were argued on the same day in this court, and since the facts are similar and issues *112identical, we shall dispose of both in one opinion.2
Bernd W. Sandt and Roger A. Hines were employees of E. I. dnPont de Nemours & Company. On May 1, 1954, Sandt, and in the summer of 1956 Hines, left their positions as research chemists in the polychemicals department and assumed the duties of a…
2Cases cited4 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Marlor v. CommissionerCourt of Appeals for the Second Circuit · 1958
- Evelyn and John Paul Devereaux v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
3Cited by30 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Bodley v. CommissionerUnited States Tax Court · 1971
- Baker v. CommissionerUnited States Tax Court · 1968
- Ashby H. Canter and Florence G. Canter v. The United StatesUnited States Court of Claims · 1965
- Edward C. Lee and Mary C. Lee v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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