Legal Opinion
Soterios and Catharine Hantzis v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 28, 1981No. 80-1140PublishedCited by 23 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Circuit Judge.
The Commissioner of Internal Revenue (Commissioner) appeals a decision of the United States Tax Court that allowed a deduction under 26 U.S.C. § 162(a)(2) (1976) for expenses incurred by a law student in the course of her summer employment. The facts in the case are straightforward and undisputed.
*249In the fall of 1973 Catharine Hantzis (taxpayer), formerly a candidate for an advanced degree in philosophy at the University of California at Berkeley, entered Harvard Law School in Cambridge, Massachusetts, as a full-time student. During her second year of law…
2Cases cited36 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Primuth v. CommissionerUnited States Tax Court · 1970
- Tucker v. CommissionerUnited States Tax Court · 1971
31 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Edward W. And Leona J. Andrews v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1991
- Minick v. Comm'rUnited States Tax Court · 2010
- Raymond K. Yeates and Donna C. Yeates v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
18 more not listed; retrieve them via the Exa API.