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
Mary O. Furner, Petitioner v. Commissioner of Internal Revenue, Respondent
Furner v. Comm'r
Docket Nos. 3728-64, 1950-65
United States Tax Court
47 T.C. 165; 1966 U.S. Tax Ct. LEXIS 18;
November 21, 1966, Filed
Decisions will be entered for respondent.
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.
Mary O. Furner, pro se.
William J. Gerard, for the…
Also in this document: Concurrence; Dissent.
2Cases cited19 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
- Owen v. CommissionerUnited States Tax Court · 1954
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