Goldstein v. Commissioner
United States Tax Court
Held: Petitioner Judith Goldstein was not in the trade or business of teaching in 1973 and 1974, and so educational expenses incurred by her are not deductible. Sec. 162, I.R.C. 1954.
1Opinion of the Court
WILLIAM M. GOLDSTEIN AND JUDITH GOLDSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goldstein v. Commissioner
Docket No. 3050-79.
United States Tax Court
T.C. Memo 1981-96; 1981 Tax Ct. Memo LEXIS 652; 41 T.C.M. (CCH) 1016; T.C.M. (RIA) 81096;
February 26, 1981.
Held: Petitioner Judith Goldstein was not in the trade or business of teaching in 1973 and 1974, and so educational expenses incurred by her are not deductible. Sec. 162, I.R.C. 1954.
William M. Goldstein, pro se.
Melvin E. Lefkowitz, for the respondent.
CHABOT
MEMORANDUM FINDINGS OF FACT AND OPINION
CHABOT, Judge: Respondent…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- City of Los Angeles Department of Water v. ManhartSupreme Court of the United States · 1978
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Snow v. CommissionerSupreme Court of the United States · 1974
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
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