Hester v. Commissioner
United States Tax Court
Petitioner has been a teacher of political science since 1946. He was employed as an instructor of government and politics at the University of Maryland during the years 1948 through 1952 and 1956 through 1959. During the taxable year 1958 petitioner spent the sum of $751.31 in connection with the research and typing of his dissertation leading to a degree of Doctor of Philosophy.
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Petitioner has been a teacher of political science since 1946. He was employed as an instructor of government and politics at the University of Maryland during the years 1948 through 1952 and 1956 through 1959. During the taxable year 1958 petitioner spent the sum of $751.31 in connection with the research and typing of his dissertation leading to a degree of Doctor of Philosophy. These expenditures were undertaken by petitioner primarily for the purpose of maintaining or improving skills required by petitioner in his employment. Held, the expenditures are deductible under section 162(a),…
1Opinion of the Court
Donald C. Hester v. Commissioner.
Hester v. Commissioner
Docket No. 89293.
United States Tax Court
T.C. Memo 1963-107; 1963 Tax Ct. Memo LEXIS 237; 22 T.C.M. (CCH) 501; T.C.M. (RIA) 63107;
April 15, 1963
Petitioner has been a teacher of political science since 1946. He was employed as an instructor of government and politics at the University of Maryland during the years 1948 through 1952 and 1956 through 1959. During the taxable year 1958 petitioner spent the sum of $751.31 in connection with the research and typing of his dissertation leading to a degree of Doctor of Philosophy. These…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Watson v. CommissionerUnited States Tax Court · 1959
- Green v. CommissionerUnited States Tax Court · 1957
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