Diaz v. Commissioner
United States Tax Court
Petitioner was employed by the New York City Board of Education in 1973 and 1974 as a paraprofessional in the capacity of an educational associate. This employment was part of that city's program for the utilization of auxiliary personnel in the public school system. During these years petitioner attended college and pursued a course of study leading to a bachelor of science degree in education. On her returns, she claimed deductions for cost of the courses.
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Petitioner was employed by the New York City Board of Education in 1973 and 1974 as a paraprofessional in the capacity of an educational associate. This employment was part of that city's program for the utilization of auxiliary personnel in the public school system. During these years petitioner attended college and pursued a course of study leading to a bachelor of science degree in education. On her returns, she claimed deductions for cost of the courses. Held: (1) The courses helped to qualify the petitioner for a new trade or business; and (2) the courses constituted education required…
1Opinion of the Court
Wilbur, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for the calendar years 1973 and 1974 in the amounts of $582 and $332.08, respectively. The sole issue for decision is whether the petitioner may deduct expenditures for tuition and books incurred during 1973 and 1974 as business expenses under section 162(a).1
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Petitioner, Leonarda C. Diaz, was a resident of South Ozone Park, Queens, N. Y., at…
2Cases cited9 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bodley v. CommissionerUnited States Tax Court · 1971
- Glenn v. CommissionerUnited States Tax Court · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Browne v. CommissionerUnited States Tax Court · 1980
- Wassenaar v. CommissionerUnited States Tax Court · 1979
- Robinson v. CommissionerUnited States Tax Court · 1982
- Toner v. CommissionerUnited States Tax Court · 1979
- Wiertzema v. United StatesDistrict Court, D. North Dakota · 1990
29 more not listed; retrieve them via the Exa API.