Legal Opinion
Robine v. Commissioner
United States Tax Court
Decided August 5, 1986No. Docket No. 1021-83Unpublished
Held: Deduction for educational travel determined.
1Opinion of the Court
RONALD LEROY ROBINE AND KATHRYN ANN ROBINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Robine v. Commissioner
Docket No. 1021-83.
United States Tax Court
T.C. Memo 1986-350; 1986 Tax Ct. Memo LEXIS 258; 52 T.C.M. (CCH) 59; T.C.M. (RIA) 86350;
August 5, 1986.
Held: Deduction for educational travel determined.
William D. Gilbride and Juliet C. Hafford, for the petitioners.
Timothy S. Murphy, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined a deficiency in the Federal income tax liability of petitioners for their calendar year 1980…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Buddy Schoellkopf Products, Inc. v. CommissionerUnited States Tax Court · 1975
- Marlin v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.