Edwin F. Krist and Marion R. Krist v. Commissioner of Internal Revenue

OAKES, Circuit Judge:

This appeal from the Tax Court presents the single question whether a first grade teacher’s sabbatical travel expenses abroad were deductible as "ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business,” within the meaning of § 162(a) of the Internal Revenue Code of 1954. We hold that they were not.

Section 162(a) 1 provides that a deduction shall be allowed for “all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.” To the extent education and travel…