Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue

Ninth Circuit

Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue

443 F.2d 29

CourtCourt of Appeals for the Ninth Circuit

DecidedApril 29, 1971

Docket25835

StatusPublished

Cited by107 cases

This text of 443 F.2d 29 (Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue, 443 F.2d 29 (9th Cir. 1971).

Pincite

Opinion

PER CURIAM:

The decision of the Tax Court is affirmed. We approve the Tax Court opinion, Weiszmann v. Commissioner of Internal Revenue, 52 T.C. 1106.

Taxpayer sought to deduct law school expenses incurred while he was part-time patent clerk and patent trainee of Marathon Oil Company. When he completed his law school work, no patent attorney’s job was open at Marathon. Weiszmann went elsewhere.

In our view, the lack of high probability of or assurance of permanent employment by Marathon militates against the taxpayer.

We reject the equal protection argument made here. He cites the deductibility of teachers’ college expenses (when required to go to school) when they end up as principals. We think that there was a justifiable classification in the instant case. Being a teacher is a sine qua non for a principal’s job (unless you own your own school), while having been a patent trainee is not a prerequisite to being a patent attorney.

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