Sharon v. Commissioner
United States Tax Court
1. P was an attorney employed by the IRS. During 1969 and 1970, he occasionally used one room in his apartment as a place for doing office work. Held, P is not entitled to deductions under sec. 162 or sec. 212, I.R.C. 1954, for one-sixth of the rental and other costs of the apartment.
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1. P was an attorney employed by the IRS. During 1969 and 1970, he occasionally used one room in his apartment as a place for doing office work. Held, P is not entitled to deductions under sec. 162 or sec. 212, I.R.C. 1954, for one-sixth of the rental and other costs of the apartment. Stephen A. Bodzin, 60 T.C. 820 (1973), revd. 509 F.2d 679 (4th Cir. 1975), cert. denied 423 U.S. 825 (1975), will no longer be followed. 2. To enable P to enter the legal profession, the following amounts were spent by or on his behalf: $ 11,125 to obtain a college degree; $ 6,910 to obtain a law school degree;…
1Opinion of the Court
Joel A. Sharon and Ann L. Sharon, Petitioners v. Commissioner of Internal Revenue, Respondent
Sharon v. Commissioner
Docket Nos. 6189-71, 3597-72
United States Tax Court
66 T.C. 515; 1976 U.S. Tax Ct. LEXIS 89;
June 21, 1976, Filed
Decisions will be entered under Rule 155.
1. P was an attorney employed by the IRS. During 1969 and 1970, he occasionally used one room in his apartment as a place for doing office work. Held, P is not entitled to deductions under sec. 162 or sec. 212, I.R.C. 1954, for one-sixth of the rental and other costs of the apartment. Stephen A. Bodzin, 60 T.C. 820 (1973), revd.…
Also in this document: Dissent · Dawson; Dissent · Scott; Dissent · Irwin; Dissent · Sterrett.
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Primuth v. CommissionerUnited States Tax Court · 1970
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Fausner v. CommissionerSupreme Court of the United States · 1973
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kress v. Department of RevenueOregon Tax Court · 2001