Laurano v. Commissioner
United States Tax Court
Petitioner Roger used petitioners' automobile and home telephone for business. Petitioner Margaret, a certified teacher in Toronto, Canada, took three courses in 1973, one of which was required for her to be certified to teach in New Jersey. All three courses maintained or improved Margaret's skills as a teacher. Held, amount of business expense deductions for automobile and home telephone expenses determined.
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Petitioner Roger used petitioners' automobile and home telephone for business. Petitioner Margaret, a certified teacher in Toronto, Canada, took three courses in 1973, one of which was required for her to be certified to teach in New Jersey. All three courses maintained or improved Margaret's skills as a teacher. Held, amount of business expense deductions for automobile and home telephone expenses determined. Held, further: Petitioners are entitled to business expense deductions for Margaret's education expenses. The courses which Margaret took in 1973 did not help her to qualify for a new…
1Opinion of the Court
Roger Laurano and Margaret Laurano, Petitioners v. Commissioner of Internal Revenue, Respondent
Laurano v. Commissioner
Docket No. 7869-75
United States Tax Court
69 T.C. 723; 1978 U.S. Tax Ct. LEXIS 177;
February 16, 1978, Filed
Decision will be entered under Rule 155.
Petitioner Roger used petitioners' automobile and home telephone for business. Petitioner Margaret, a certified teacher in Toronto, Canada, took three courses in 1973, one of which was required for her to be certified to teach in New Jersey. All three courses maintained or improved Margaret's skills as a teacher. Held, amount of…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sharon v. CommissionerUnited States Tax Court · 1976
- Green v. CommissionerUnited States Tax Court · 1972
- Laurano v. CommissionerUnited States Tax Court · 1978
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