Gino v. Commissioner
United States Tax Court
1. Petitioners George Gino, a driver education teacher, and Emilie Gino, a high school science teacher, are not entitled to deduct any part of the expenses of their around-the-world trip as an educational expense. 2. Petitioners used certain parts of their home regularly for 2 hours per day in connection with their profession as teachers, and used the same areas for personal purposes for not more than 6 additional hours per day.
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1. Petitioners George Gino, a driver education teacher, and Emilie Gino, a high school science teacher, are not entitled to deduct any part of the expenses of their around-the-world trip as an educational expense. 2. Petitioners used certain parts of their home regularly for 2 hours per day in connection with their profession as teachers, and used the same areas for personal purposes for not more than 6 additional hours per day. Respondent concedes that petitioners are entitled to deduct as a business expense that portion of the total cost of maintaining such areas properly attributable to…
1Opinion of the Court
George W. Gino and Emilie Gino, Petitioners v. Commissioner of Internal Revenue, Respondent
Gino v. Commissioner
Docket No. 1676-71
United States Tax Court
60 T.C. 304; 1973 U.S. Tax Ct. LEXIS 116; 60 T.C. No. 37;
May 31, 1973, Filed
Decision will be entered under Rule 50.
1. Petitioners George Gino, a driver education teacher, and Emilie Gino, a high school science teacher, are not entitled to deduct any part of the expenses of their around-the-world trip as an educational expense.
2. Petitioners used certain parts of their home regularly for 2 hours per day in connection with their profession as…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- Marlin v. CommissionerUnited States Tax Court · 1970
- Gino v. CommissionerUnited States Tax Court · 1973
- Thomas P. Dennehy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
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