Legal Opinion
Clark S. Marlor v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 31, 1958No. 24704_1PublishedCited by 3 opinions
1Opinion of the Court
251 F.2d 615
Clark S. MARLOR, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 102.
Docket 24704.
United States Court of Appeals Second Circuit.
Argued January 9, 1958.
Decided January 31, 1958.
Petition by a taxpayer, who, to retain his temporary position as a teacher, was required to pursue studies for a graduate degree, to review a decision of the Tax Court of the United States, J. Edgar Murdock, Judge, disallowing as a deduction from gross income the expense of his graduate studies.
Harrop A. Freeman, Ithaca, N. Y. (Norman D. Freeman, Ithaca, N. Y., on the brief), for petitioner.
Melv…
Also in this document: Per curiam.
2Cases cited2 opinions
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Marlor v. CommissionerUnited States Tax Court · 1956
3Cited by3 opinions
- United States v. Howard K. Michaelsen and Fayetta M. Michaelsen, Commissioner of Internal Revenue v. Elmer R. Johnson and Bernice E. JohnsonCourt of Appeals for the Ninth Circuit · 1963
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
- Condit v. CommissionerUnited States Tax Court · 1962