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SANDT v. C. I. R.

Nos. 13783, 13803.

303 F.2d 111 (1962)

Bernd W. SANDT and Nancy T. Sandt, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Roger A. HINES and Joanne Hines, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 14, 1962.

Attorney(s) appearing for the Case

Bernd W. Sandt pro se.

Roger A. Hines, pro se.

Michael Mulroney, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before KALODNER, STALEY and HASTIE, Circuit Judges.

STALEY, Circuit Judge.

These two appeals require us to determine whether petitioners are entitled to deduct certain educational expenditures as expenses incurred in carrying on a trade or business.1 Both appeals were argued on the same day in this court, and since the facts are similar and issues identical, we shall dispose of both in one opinion.2

Bernd W...

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