Martin J. Welsh and Elsie N. Welsh v. United States

This case, like Condit et al. v. Commissioner of Internal Revenue, 329 F.2d 153 (C.A.6), involved the question as to the deductibility of expenditures incurred by taxpayer for tuition and books in attending night law school. Taxpayer had been employed by the Internal Revenue Service in the Intelligence Division. He graduated from the law school and was admitted to the bar in Ohio. Shortly thereafter he terminated his employment with the Internal Revenue Service to engage in the general practice of law.

The action in the District Court was to recover a refund of income taxes paid by the…