CIORCIARI v. COMMISSIONER

Docket No. 90201.

22 T.C.M. 784 (1963)

T.C. Memo. 1963-162

Sabino F. Ciorciari v. Commissioner.

United States Tax Court.

Filed June 11, 1963.


Attorney(s) appearing for the Case

Sabino F. Ciorciari, pro se, 474 60th St., Brooklyn, N. Y., Stephen M. Miller for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioner's income tax in the amount of $342.62 for the taxable year ended December 31, 1959.

The sole issue is whether expenses incurred by petitioner, a Housing Assistant employed by the New York City Housing Authority, in taking graduate courses in housing and public administration are deductible under Section 162(a) of the Internal Revenue Code of 1954.

Findings of...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases