Sharon v. Commissioner
United States Tax Court
1. P was an attorney employed by the IRS. During 1969 and 1970, he occasionally used one room in his apartment as a place for doing office work. Held, P is not entitled to deductions under sec. 162 or sec. 212, I.R.C. 1954, for one-sixth of the rental and other costs of the apartment.
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1. P was an attorney employed by the IRS. During 1969 and 1970, he occasionally used one room in his apartment as a place for doing office work. Held, P is not entitled to deductions under sec. 162 or sec. 212, I.R.C. 1954, for one-sixth of the rental and other costs of the apartment. Stephen A. Bodzin, 60 T.C. 820 (1973), revd. 509 F.2d 679 (4th Cir. 1975), cert. denied 423 U.S. 825 (1975), will no longer be followed. 2. To enable P to enter the legal profession, the following amounts were spent by or on his behalf: $ 11,125 to obtain a college degree; $ 6,910 to obtain a law school degree;…
1DissentSterrett, J.
I disagree with the majority’s conclusion that the costs incurred by petitioner in acquiring the licenses involved herein are amortizable over his life expectancy. Although the fees in question are undoubtedly business related, it seems clear to me that the realities of life preclude any rational method by which the useful life thereof can be estimated with any reasonable accuracy. As the majority recognizes at page 530, “Furthermore, when an attorney commences the practice of law, it is impossible to anticipate where his work will take him. He cannot with certainty establish what work he…
2Cases cited2 opinions
- Vander Hoek v. CommissionerUnited States Tax Court · 1968
- Marte A. Formico and Eula J. Formico v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974