Furner v. Comm'r
United States Tax Court
Held, petitioner is not entitled to a deduction for her expenditures for full-time graduate study which she undertook after she resigned from a position as a social studies teacher in a Minnesota junior high school and prior to commencing teaching social studies in an Illinois junior high school.
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioner’s income tax for the calendar years 1960 and 1961 in the amounts of $251.61 and $340.72, respectively.
The issue for decision is whether petitioner, a junior high school teacher, is entitled, under section 162 of the Internal Revenue Code of 1954,1 to a deduction for her expenditures during the years 1960 and 1961 for full-time graduate study leading to a master’s degree.
FINDINGS OF FACT
Some of the facts were stipulated and are found accordingly.
Petitioner filed her individual Federal income tax return for the calendar year 1960…
2Cases cited12 opinions
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Richmond Television Corp. v. United StatesSupreme Court of the United States · 1965
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- William Merle Canaday v. United StatesCourt of Appeals for the Eighth Circuit · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Davis v. CommissionerUnited States Tax Court · 1976
- Ford v. CommissionerUnited States Tax Court · 1971
- Mary O. Furner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Corbett v. CommissionerUnited States Tax Court · 1971
42 more not listed; retrieve them via the Exa API.