Hill v. Commissioner
United States Tax Court
Under the facts, held, petitioner, a public school teacher, is not entitled to deduct as ordinary and necessary business expense amounts expended in attending summer school.
1Opinion of the Court
OPINION.
Arnold, Judge:
Petitioner contends that the amount .of $239.50 expended by her in attending summer school was an ordinary and necessary business expense, deductible under section 23 (a) (1) (A) of the Internal Revenue Code. Respondent disallowed the claimed deduction on the ground that it was a personal expense and not deductible.
Petitioner argues that it was an ordinary and necessary business expense incurred in carrying on her trade or business as a public school teacher, in “sharpening the tools of her trade,” and was essential to the proper discharge of her professional duties and…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
3Cited by29 opinions
- Furner v. Comm'rUnited States Tax Court · 1966
- Marlor v. CommissionerUnited States Tax Court · 1956
- Cardozo v. CommissionerUnited States Tax Court · 1951
- Kamins v. CommissionerUnited States Tax Court · 1956
- Larson v. CommissionerUnited States Tax Court · 1950
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