Legal Opinion
Mary O. Furner v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 28, 1968No. 16225PublishedCited by 53 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
Petitioner Mary O. Furner is a junior high school teacher who devoted the school year 1960-1 to full time graduate study and claimed the expenses as deductions from income for those years. The commissioner disallowed the deductions and the tax court, in a reviewed opinion, with two judges dissenting, upheld the commissioner. 1
The “historical” facts are undisputed, and this statement of them is condensed from the findings of the tax court:
Petitioner majored in social studies at a teachers’ college, and received her bachelor’s degree in 1957. She. taught at Argyle,…
2Cases cited2 opinions
- Furner v. Comm'rUnited States Tax Court · 1966
- Ashby H. Canter and Florence G. Canter v. The United StatesUnited States Court of Claims · 1965
3Cited by53 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Davis v. CommissionerUnited States Tax Court · 1976
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Ford v. CommissionerUnited States Tax Court · 1971
- John C. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
48 more not listed; retrieve them via the Exa API.