Damm v. Commissioner
United States Tax Court
Petitioner-husband taught as a lecturer in a university for two years. Then, for two years he studied full time for a Ph.D. agree. Then, he returned to teach as a lecturer in the same university.
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Petitioner-husband taught as a lecturer in a university for two years. Then, for two years he studied full time for a Ph.D. agree. Then, he returned to teach as a lecturer in the same university. Held: Since (1) the education maintained or improved petitioner-husband's skills as a teacher, (2) the education was not necessary to meet the minimum educational requirements for teachers, and (3) the education did not qualify him for a new trade or business, the educational expenses are deductible when made. Sec. 162(a), I.R.C. 1954; sec. 1.162-5, Income Tax Regs.
1Opinion of the Court
MARVIN V. DAMM AND NINA M. DAMM. Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Damm v. Commissioner
Docket No. 12125-78.
United States Tax Court
T.C. Memo 1981-203; 1981 Tax Ct. Memo LEXIS 537; 41 T.C.M. (CCH) 1359; T.C.M. (RIA) 81203;
April 27, 1981.
Petitioner-husband taught as a lecturer in a university for two years. Then, for two years he studied full time for a Ph.D. agree. Then, he returned to teach as a lecturer in the same university.
Held: Since (1) the education maintained or improved petitioner-husband's skills as a teacher, (2) the education was not necessary to meet the…
2Cases cited8 opinions
- Ford v. CommissionerUnited States Tax Court · 1971
- Mary O. Furner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- John C. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Furner v. Comm'rUnited States Tax Court · 1966
- Jungreis v. CommissionerUnited States Tax Court · 1970
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