Legal Opinion

Aronin v. Commissioner

United States Tax Court

Decided June 16, 1961No. Docket No. 85511UnpublishedCited by 1 opinion

In 1948 petitioner accepted a position with the National Labor Relations Board as a field examiner. In 1953 petitioner was classified as a labor management relations examiner, GS-12, which position he continued to hold throughout the taxable year 1958. The National Labor Relations Board, up to the time of the hearing herein, did not require any previous legal training for these positions.

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In 1948 petitioner accepted a position with the National Labor Relations Board as a field examiner. In 1953 petitioner was classified as a labor management relations examiner, GS-12, which position he continued to hold throughout the taxable year 1958. The National Labor Relations Board, up to the time of the hearing herein, did not require any previous legal training for these positions. In 1957 petitioner voluntarily enrolled as a night student in the University of Baltimore Law School where he continued his law studies until he obtained a Bachelor of Laws degree on June 9, 1960. On October…

1Opinion of the Court

Louis Aronin and Geraldine Aronin v. Commissioner.

Aronin v. Commissioner

Docket No. 85511.

United States Tax Court

T.C. Memo 1961-180; 1961 Tax Ct. Memo LEXIS 171; 20 T.C.M. (CCH) 909; T.C.M. (RIA) 61180;

June 16, 1961

In 1948 petitioner accepted a position with the National Labor Relations Board as a field examiner. In 1953 petitioner was classified as a labor management relations examiner, GS-12, which position he continued to hold throughout the taxable year 1958. The National Labor Relations Board, up to the time of the hearing herein, did not require any previous legal training for these…

2Cases cited5 opinions

  1. Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
  2. Namrow v. CommissionerUnited States Tax Court · 1959
  3. Booth v. CommissionerUnited States Tax Court · 1961
  4. Kamins v. CommissionerUnited States Tax Court · 1956
  5. Larson v. CommissionerUnited States Tax Court · 1950

3Cited by1 opinion

  1. Helms v. CommissionerUnited States Tax Court · 1968

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