Grover v. Commissioner
United States Tax Court
Petitioner, a commissioned officer in the United States Marine Corps, seeks to deduct the expenses he incurred in attending law school. He also seeks to deduct home office expenses which he incurred in connection with his study of law.
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Petitioner, a commissioned officer in the United States Marine Corps, seeks to deduct the expenses he incurred in attending law school. He also seeks to deduct home office expenses which he incurred in connection with his study of law. Held, petitioner's law school expenses are not deductible as ordinary and necessary business expenses because they were incurred in the pursuit of a program of study "which will lead to qualifying him in a new trade or business," sec. 1.162-5(b)(3)(i), Income Tax Regs., namely, the practice of law. Held, further, petitioner failed to show the expenses incurred…
1Opinion of the Court
Irwin, Judge:
The Commissioner determined a deficiency of $269 in petitioners’ joint Federal income tax for the calendar year 1972. The issues for our decision are: (1) Whether petitioners are entitled to a deduction for expenses incurred by Orrin L. Grover while attending law school; and (2) whether home office expenses incurred in connection with petitioner’s study of law are deductible business expenses under section 162.1
FINDINGS OF FACT
Some of the facts have been stipulated. This stipulation of facts, along with attached exhibits, is incorporated herein by this reference.
Petitioners,…
2Cases cited2 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Glenn v. CommissionerUnited States Tax Court · 1974
3Cited by19 opinions
- Diaz v. CommissionerUnited States Tax Court · 1978
- Reisinger v. CommissionerUnited States Tax Court · 1979
- Mason v. CommissionerUnited States Tax Court · 1982
- Kuh v. CommissionerUnited States Tax Court · 1983
- Vetrick v. CommissionerUnited States Tax Court · 1978
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