John C. Martin, Jr., and Peri S. Martin v. Commissioner of Internal Revenue

Fourth Circuit

John C. Martin, Jr., and Peri S. Martin v. Commissioner of Internal Revenue

363 F.2d 35, 18 A.F.T.R.2d (RIA) 5117, 1966 U.S. App. LEXIS 5772

CourtCourt of Appeals for the Fourth Circuit

DecidedJune 17, 1966

Docket10344

StatusPublished

Cited by1 cases

This text of 363 F.2d 35 (John C. Martin, Jr., and Peri S. Martin v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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John C. Martin, Jr., and Peri S. Martin v. Commissioner of Internal Revenue, 363 F.2d 35, 18 A.F.T.R.2d (RIA) 5117, 1966 U.S. App. LEXIS 5772 (4th Cir. 1966).

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Opinion

PER CURIAM.

The question presented in this case is whether amounts expended by the taxpayer, John C. Martin, Jr., during the taxable year 1962 for tuition, books and supplies in attending night law school classes are deductible as ordinary or necessary business expenses under Section 162(a) of the Internal Revenue Code of 1954. Based upon the evidence presented to it the Tax Court concluded that the-educational classes in question were not. undertaken by the taxpayer primarily f or the purpose of maintaining or improving-his skills as a patent examiner nor to-meet any express requirements incident thereto, and therefore failed to satisfy the requirements of Section 1.162-5 of the Treasury Regulations on Income Tax (1954 Code). The issue presented to the Tax Court for determination was primarily factual, and in our judgment, the conclusion reached by it was not clearly *36 erroneous and accordingly is binding upon us. Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1959); Condit v. Commissioner of Internal Revenue, 329 F.2d 153 (6th Cir. 1964).

The decision of the Tax Court is Affirmed.

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PER CURIAM.

The question presented in this case is whether amounts expended by the taxpayer, John C. Martin, Jr., during the taxable year 1962 for tuition, books and supplies in attending night law school classes are deductible as ordinary or necessary business expenses under Section 162(a) of the Internal Revenue Code of 1954. Based upon the evidence presented to it the Tax Court concluded that the-educational classes in question were not. undertaken by the taxpayer primarily f or the purpose of maintaining or improving-his skills as a patent examiner nor to-meet any express requirements incident thereto, and therefore failed to satisfy the requirements of Section 1.162-5 of the Treasury Regulations on Income Tax (1954 Code). The issue presented to the Tax Court for determination was primarily factual, and in our judgment, the conclusion reached by it was not clearly *36 erroneous and accordingly is binding upon us. Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1959); Condit v. Commissioner of Internal Revenue, 329 F.2d 153 (6th Cir. 1964).

The decision of the Tax Court is Affirmed.

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363 F.2d 35, 18 A.F.T.R.2d (RIA) 5117, 1966 U.S. App. LEXIS 5772, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-c-martin-jr-and-peri-s-martin-v-commissioner-of-internal-revenue-ca4-1966.

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