Gino v. Commissioner
United States Tax Court
1. Petitioners George Gino, a driver education teacher, and Emilie Gino, a high school science teacher, are not entitled to deduct any part of the expenses of their around-the-world trip as an educational expense. 2. Petitioners used certain parts of their home regularly for 2 hours per day in connection with their profession as teachers, and used the same areas for personal purposes for not more than 6 additional hours per day.
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1. Petitioners George Gino, a driver education teacher, and Emilie Gino, a high school science teacher, are not entitled to deduct any part of the expenses of their around-the-world trip as an educational expense. 2. Petitioners used certain parts of their home regularly for 2 hours per day in connection with their profession as teachers, and used the same areas for personal purposes for not more than 6 additional hours per day. Respondent concedes that petitioners are entitled to deduct as a business expense that portion of the total cost of maintaining such areas properly attributable to…
1Opinion of the Court
FINDINGS OE FACT AND OPINION
Hall, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Year Deficiency
1966 _$1,446.60
1967 _ 652.56
1968 _ 484.68
Total_ 2, 583. 74 ,
Tlie issues for decision are the following:1(1) Are petitioners entitled to deduct as an educational expense all or any part of the cost of their around-the-world trip taken in the summer of 1966 ?(2) What is the amount of the deduction to which petitioners are entitled in 1966,1967, and 1968 for business use of their home?(3) Are petitioners entitled to a deduction for nonreimbursed educational…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- Marlin v. CommissionerUnited States Tax Court · 1970
- Thomas P. Dennehy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Fugate v. United StatesDistrict Court, W.D. Texas · 1966
3Cited by38 opinions
- Browne v. CommissionerUnited States Tax Court · 1980
- Bodzin v. CommissionerUnited States Tax Court · 1973
- George W. Gino and Emilie R. Gino v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Steen v. CommissionerUnited States Tax Court · 1973
- Rensselaer Polytechnic Institute v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
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