Robinson v. Commissioner
United States Tax Court
Held, petitioner, a licensed practical nurse, may not deduct the costs of acquiring a 4-year degree from a school of nursing when such degree leads to her qualification as a registered nurse. Sec. 1.162-5(b)(3), Income Tax Regs.
1Opinion of the Court
Irwin, Judge:
Respondent determined deficiencies of $380 and $325.82 in petitioners’ 1975 and 1976 Federal income taxes. The sole issue presented for our determination is whether a licensed practical nurse may deduct the costs of acquiring a 4-year degree from a school of nursing when such degree entitles her to take an examination for qualification as a registered nurse.
FINDINGS OF FACT
Petitioners Charles A. Robinson and Elaine M. Robinson, husband and wife, resided at Owatonna, Minn., at the time of the filing of their petition herein. Joint Federal income tax returns for the years 1975 and…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Sharon v. CommissionerUnited States Tax Court · 1976
- Davis v. CommissionerUnited States Tax Court · 1976
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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3Cited by20 opinions
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