Menas v. Commissioner
United States Tax Court
The petitioner, an internal revenue agent, attended the University of Chicago Graduate School of Business as a candidate for the degree of Master in Business Administration. Held, petitioner's primary purpose in taking courses at the Graduate School was not merely to maintain or improve his job skills and, in fact, said courses did more than that by qualifying him for a more responsible position.
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The petitioner, an internal revenue agent, attended the University of Chicago Graduate School of Business as a candidate for the degree of Master in Business Administration. Held, petitioner's primary purpose in taking courses at the Graduate School was not merely to maintain or improve his job skills and, in fact, said courses did more than that by qualifying him for a more responsible position. Consequently the costs of the courses did not bear the requisite proximity to his trade or business to be deductible under section 162 but instead represented personal expenses which are…
1Opinion of the Court
John J. Menas v. Commissioner.
Menas v. Commissioner
Docket No. 2584-67.
United States Tax Court
T.C. Memo 1969-114; 1969 Tax Ct. Memo LEXIS 182; 28 T.C.M. (CCH) 603; T.C.M. (RIA) 69114;
June 9, 1969, Filed
The petitioner, an internal revenue agent, attended the University of Chicago Graduate School of Business as a candidate for the degree of Master in Business Administration. Held, petitioner's primary purpose in taking courses at the Graduate School was not merely to maintain or improve his job skills and, in fact, said courses did more than that by qualifying him for a more responsible…
2Cases cited3 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- Baker v. CommissionerUnited States Tax Court · 1968
- Bakken v. CommissionerUnited States Tax Court · 1969
3Cited by1 opinion
- McIlvoy v. CommissionerUnited States Tax Court · 1979