Legal Opinion
Willard K. Baker and Irene L. Baker v. United States
Court of Appeals for the Eleventh Circuit
Decided December 3, 1984No. 84-8036PublishedCited by 19 opinions
1Opinion of the Court
KRAVITCH, Circuit Judge:
The Internal Revenue Service (IRS) has determined that veterans enrolled in flight-training courses may not deduct from taxable income that portion of their tuition reimbursed by tax-exempt Veterans Benefits. In this ease we must decide whether the IRS abused its discretion by applying this ruling to previous tax years. The United States appeals from the district court’s determination that the Service should not have disallowed retroactively a deduction for educational expenses taken in 1977 by the appellees, Willard and Irene Baker. We affirm.
I. BACKGROUND
In 1977,…
2Cases cited14 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. KaiserSupreme Court of the United States · 1960
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Oshkosh Truck Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Kenneth J. Masat, and Carole Magaha Barnes, Formerly Known as Lana C. Masat v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010
- Merck & Co., Inc. v. United StatesCourt of Appeals for the Third Circuit · 2011
14 more not listed; retrieve them via the Exa API.