Weiszmann v. Commissioner
United States Tax Court
The petitioner, a graduate engineer, obtained a part-time position as a patent trainee. A requisite of such position was that the petitioner be actively engaged in securing a law degree. Held, the law school expenses incurred by the petitioner to attend law school are not deductible as ordinary and necessary business expenses under sec. 162(a), I.R.C. 1954.
1Opinion of the Court
OPINION
The issue presented is whether the petitioner’s educational expense may be deducted as a business expense under section 162(a) of the Internal Revenue Code of 19541 and the regulations thereunder.
The regulations relating to educational expenses in effect during the taxable year 1965 were issued in 1958. In 1967, revised regulations were issued, and the respondent has since ruled that taxpayers may, with respect to taxable years beginning before January 1, 1968, rely on either the old or the new regulations. Eev. Eul. 68-191,1968-1 C.B. 67. The petitioners contend that the deduction is…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Kroll v. CommissionerUnited States Tax Court · 1968
- Carroll v. CommissionerUnited States Tax Court · 1968
- Sandt v. CommissionerCourt of Appeals for the Third Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by125 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Davis v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Feistman v. CommissionerUnited States Tax Court · 1974
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