Joseph S. Conover, Jr., and Carol T. Conover v. Commissioner of Internal Revenue

Third Circuit

Joseph S. Conover, Jr., and Carol T. Conover v. Commissioner of Internal Revenue

380 F.2d 380, 20 A.F.T.R.2d (RIA) 5030, 1967 U.S. App. LEXIS 5724

Court of Appeals for the Third Circuit·Decided July 5, 1967·No. 16345·Published·Cited by 1 cases

Opinion

OPINION OF THE COURT

PER CURIAM.

This is an appeal from the decision of the Tax Court disallowing the taxpayers’ claimed educational expenses. The Tax Court found that the expenses the taxpayer incurred in taking courses leading to a degree in mechanical engineering, while employed to do general maintenance and electrical work at a country club, were not expenditures made for education undertaken primarily for the purpose of maintaining or improving skills required by him in his employment or other trade or business, or of meeting the express requirements of his employer imposed as a condition to the retention of his salary status, or employment. An examination of the record discloses that there was substantial evidence to support this finding, and it will not be disturbed here.

The judgment of the Tax Court will be affirmed.

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OPINION OF THE COURT

PER CURIAM.

This is an appeal from the decision of the Tax Court disallowing the taxpayers’ claimed educational expenses. The Tax Court found that the expenses the taxpayer incurred in taking courses leading to a degree in mechanical engineering, while employed to do general maintenance and electrical work at a country club, were not expenditures made for education undertaken primarily for the purpose of maintaining or improving skills required by him in his employment or other trade or business, or of meeting the express requirements of his employer imposed as a condition to the retention of his salary status, or employment. An examination of the record discloses that there was substantial evidence to support this finding, and it will not be disturbed here.

The judgment of the Tax Court will be affirmed.

Joseph S. Conover, Jr., and Carol T. Conover v. Commissioner of Internal Revenue, 380 F.2d 380, 20 A.F.T.R.2d (RIA) 5030, 1967 U.S. App. LEXIS 5724 (3d Cir. 1967).

Pincite

380 F.2d 380 (Joseph S. Conover, Jr., and Carol T. Conover v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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