Legal Opinion
Evelyn and John Paul Devereaux v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 19, 1961No. 13407_1PublishedCited by 14 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The petitioners, husband and wife, filed this petition to review the decision of the Tax Court, 1 which determined statutory deficiencies 2 in their income tax for the years 1955 and 1956.
The single issue involved is the correctness of the underlying determination that the petitioners were not entitled to deductions, pursuant to Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a), for amounts expended by the husband (hereinafter called the taxpayer) in connection with his studies leading to the Ph. D. degree. All of the facts were stipulated, and…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Campbell Soup Co. v. LojeskiCourt of Appeals for the Third Circuit · 1948
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Watson v. CommissionerUnited States Tax Court · 1959
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Sandt v. CommissionerCourt of Appeals for the Third Circuit · 1962
- Toner v. CommissionerUnited States Tax Court · 1979
- Bernd W. Sandt and Nancy T. Sandt, Husband and Wife v. Commissioner of Internal Revenue, Roger A. Hines and Joanne Hines v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Cross v. United StatesDistrict Court, S.D. New York · 1963
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
9 more not listed; retrieve them via the Exa API.