Bodley v. Commissioner
United States Tax Court
Held, the expenses incurred in 1968 by petitioner, a schoolteacher, in attending law school are not deductible under sec. 162(a), I.R.C. 1954, or the amplifying regulations, sec. 1.162-5(a) and (b), Income Tax Regs.
1Opinion of the Court
FeatheRston, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for 1968 in the amount of $559.98. Concessions having been made, the only issue for decision is whether the expenses incurred by petitioner during 1968 in attending law school, while employed as a schoolteacher, are deductible as ordinary and necessary business expenses under section 162(a) ,1
FINDINGS OF FACT
David N. Bodley (hereinafter referred to as petitioner) was a legal resident of Cincinnati, Ohio, at the time his petition was filed. He filed his Federal income tax return for 1968 Avith the district…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Carroll v. CommissionerUnited States Tax Court · 1968
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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3Cited by78 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Davis v. CommissionerUnited States Tax Court · 1976
- Feistman v. CommissionerUnited States Tax Court · 1974
- Browne v. CommissionerUnited States Tax Court · 1980
- Diaz v. CommissionerUnited States Tax Court · 1978
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