Kamins v. Commissioner
United States Tax Court
Held, amounts expended for travel and typing of a thesis in obtaining a doctorate degree are not deductible as ordinary and necessary business expenses. Hill v. Commissioner, 181 F. 2d 906, distinguished.
1Opinion of the Court
OPINION.
LeMere, Judge:
Respondent determined deficiencies in petitioners’ income tax for 1949 and 1950 in the amounts of $35.76 and $72.66, respectively.
The question presented is whether for the taxable years 1949 and 1950 petitioners are entitled to deduct as ordinary and necessary business expenses the amounts of $340 and $635, respectively, representing travel costs and a portion of the cost of typing a thesis in connection with the obtaining of a doctorate degree by petitioner Robert M. Kamins.
The facts are fully stipulated.
Petitioners are husband and wife and residents of Honolulu,…
2Cases cited5 opinions
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Hill v. CommissionerUnited States Tax Court · 1949
- Cardozo v. CommissionerUnited States Tax Court · 1951
- Larson v. CommissionerUnited States Tax Court · 1950
3Cited by23 opinions
- Furner v. Comm'rUnited States Tax Court · 1966
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Booth v. CommissionerUnited States Tax Court · 1961
- Marlor v. CommissionerUnited States Tax Court · 1956
- Seibold v. CommissionerUnited States Tax Court · 1959
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