Ryan v. Commissioner
United States Tax Court
Held, that petitioners have not shown that the respondent erred in holding that certain expenditures were expenses incurred in seeking employment, and that such expenditures are not deductible under either section 23(a)(1)(A) or section 23(a)(2) of the Internal Revenue Code of 1939.
1Opinion of the Court
Thomas W. Ryan and Virginia B. Ryan v. Commissioner.
Ryan v. Commissioner
Docket No. 68691.
United States Tax Court
T.C. Memo 1959-131; 1959 Tax Ct. Memo LEXIS 117; 18 T.C.M. (CCH) 580; T.C.M. (RIA) 59131;
June 26, 1959
Held, that petitioners have not shown that the respondent erred in holding that certain expenditures were expenses incurred in seeking employment, and that such expenditures are not deductible under either section 23(a)(1)(A) or section 23(a)(2) of the Internal Revenue Code of 1939.
James E. Crowe, Esq., for the petitioners. H. Tracy Huston, Esq., for the respondent.
ATKINS
Memorandum…
2Cases cited14 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Lykes v. United StatesSupreme Court of the United States · 1952
- Frank v. CommissionerUnited States Tax Court · 1953
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
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