Horodysky v. Commissioner
United States Tax Court
Petitioner migrated from Europe to Ohio in 1948, having previously been a lawyer in Poland, his former country. Petitioner was not able to practice law in Ohio, having been advised that he must graduate from law school before being admitted to the bar. In 1963, petitioner enrolled in law school and in 1967, he completed law school and passed Ohio's bar examination. Shortly thereafter, he obtained full-time employment as a practicing lawyer.
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Petitioner migrated from Europe to Ohio in 1948, having previously been a lawyer in Poland, his former country. Petitioner was not able to practice law in Ohio, having been advised that he must graduate from law school before being admitted to the bar. In 1963, petitioner enrolled in law school and in 1967, he completed law school and passed Ohio's bar examination. Shortly thereafter, he obtained full-time employment as a practicing lawyer. Held, petitioner's expenses for attending law school do not qualify within the meaning of sec. 1.162-5(a)(2), Income Tax Regs., as a deductible…
1Opinion of the Court
OPINION
Insofar as it is pertinent to the issue before us, section 1.162-5 (a) of the Income Tax Eegulations, prior to its amendment on May 1, 1967,2 provided the following:
Sec. 1.162-5 Expenses for eduction.(a) Expenditures made by a taxpayer for Ms education are deductible if they are for education (including research activities) undertaken primarily for the purpose of:
⅜ * ⅜ ⅜ ⅜ * »(2) Meeting the express requirements of a taxpayer’s employer, or the requirements of applicable law or regulations, imposed as a condition to the retention by the taxpayer of his salary, status or employment.
* ⅜…
2Cases cited5 opinions
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Baker v. CommissionerUnited States Tax Court · 1968
- Denman v. CommissionerUnited States Tax Court · 1967
- Hill v. CommissionerUnited States Tax Court · 1949
- Ryman v. CommissionerUnited States Tax Court · 1969
3Cited by11 opinions
- Wassenaar v. CommissionerUnited States Tax Court · 1979
- Laurano v. CommissionerUnited States Tax Court · 1978
- Walker v. CommissionerUnited States Tax Court · 1987
- Enrique Fernando Dancausa Valle v. CommissionerUnited States Tax Court · 2018
- Horodysky v. CommissionerUnited States Tax Court · 1970
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