This case involves an income tax deficiency of $57.52 for the year 1945, as determined by the respondent. Petitioner, a Virginia school teacher, in her return for that year deducted, as an ordinary and necessary business expense, "Required attendance at summer school, $239.50."
Respondent disallowed the deduction on the ground that it was a personal expense and not deductible. The only question involved is whether petitioner's expenses in attending a summer course...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.