Hoover v. Commissioner
United States Tax Court
Petitioner, a doctor in the general practice of medicine, participated in a postgraduate medical seminar and cruise to various Mediterranean ports. The amount allowable as an ordinary and necessary business expense and as such deductible under section 162 of the Internal Revenue Code of 1954 is determined.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The sole issue is whether petitioner was entitled to deduct the cost of a Mediterranean cruise as a business expense under section 162 of the Internal Revenue Code of 1954.1 Respondent agreed that the amount of $1,881.86 was expended for' the cruise (including the cost of petitioner’s return flight) and substantiation thereof was not put in issue. No expenses incurred by petitioner’s wife were included in the claimed deduction.
Petitioner argues that the sum of $1,881.86 was expended solely in the pursuit of education and as such is a deductible expense. It is his…
2Cases cited2 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Duncan v. CommissionerUnited States Tax Court · 1958
3Cited by12 opinions
- Boser v. CommissionerUnited States Tax Court · 1981
- Holswade v. CommissionerUnited States Tax Court · 1984
- Krist v. CommissionerUnited States Tax Court · 1972
- Weiman v. CommissionerUnited States Tax Court · 1971
- Bickel v. CommissionerUnited States Tax Court · 1966
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