Weiler v. Commissioner
United States Tax Court
Petitioner, an internal revenue agent, attended law school and sought to deduct expenses incurred therein. Held, no deduction is allowed since petitioner is pursuing "part of a program of study which will lead to qualifying him in a new trade or business," i.e., a lawyer.
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Petitioner, an internal revenue agent, attended law school and sought to deduct expenses incurred therein. Held, no deduction is allowed since petitioner is pursuing "part of a program of study which will lead to qualifying him in a new trade or business," i.e., a lawyer. Sec. 1.162-5(b)(3)(i), Income Tax Regs.Held, further, cases under previous regulations are not of precedent value since the current regulations establish an objective, rather than subjective test for deductibility.
1Opinion of the Court
OPINION
We must decide if petitioner is entitled to an education expense deduction for his law school expenses during 1968. Such deduction is governed 'by section 1.162-5, Income Tax Kegs.,2 which provides in pertinent part as follows:
Sec. 1.162-5. Expenses for education.(a) General rule. Expenditures made by an individual for education (including research undertaken as part of bis educational program) which are not expenditures of a type described in paragraph (to) (2) or (3) of this section are deductible as ordinary and necessary business expenses (even though the education may lead to a…
2Cases cited3 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Bradley v. CommissionerUnited States Tax Court · 1970
- Martin J. Welsh and Elsie N. Welsh v. United StatesCourt of Appeals for the Sixth Circuit · 1964
3Cited by68 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Feistman v. CommissionerUnited States Tax Court · 1974
- Bodley v. CommissionerUnited States Tax Court · 1971
- Glenn v. CommissionerUnited States Tax Court · 1974
- O'Donnell v. CommissionerUnited States Tax Court · 1974
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