Booth v. Commissioner
United States Tax Court
Petitioner graduated from law school and was admitted to the bar in 1954. He engaged in the private practice of law for a short time and then accepted a State government salaried position. While in his salaried position he entered into an agreement with two other lawyers to form a partnership for the practice of law.
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Petitioner graduated from law school and was admitted to the bar in 1954. He engaged in the private practice of law for a short time and then accepted a State government salaried position. While in his salaried position he entered into an agreement with two other lawyers to form a partnership for the practice of law. During the course of discussions leading to the formation of the partnership, it was agreed that petitioner would attend New York University to take courses in the law of taxation. Held, the amounts paid by petitioner for tuition, books and supplies, and meals and lodging are not…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioners’ income tax for the year 1957 in the amount of $278.40. The only issue for decision is whether certain claimed business expenses were properly disallowed.
FINDINGS OF FACT.
The petitioners are husband and wife and reside at 1450 Rosewood Drive, Montgomery, Alabama. They filed a joint income tax return for the year 1957 with the district director of internal revenue for the district of Alabama.
Joseph T. Booth III, hereinafter called petitioner, is a lawyer. He received his bachelor of laws degree from the University of Alabama in…
2Cases cited4 opinions
- Watson v. CommissionerUnited States Tax Court · 1959
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Namrow v. CommissionerUnited States Tax Court · 1959
- Kamins v. CommissionerUnited States Tax Court · 1956
3Cited by32 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Furner v. Comm'rUnited States Tax Court · 1966
- Baker v. CommissionerUnited States Tax Court · 1968
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Lund v. CommissionerUnited States Tax Court · 1966
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