1. Home
  2. Browse Decisions
  3. F.2d
  4. 313 F.2d
  5. 313 F.2d 668 (1963)
 

UNITED STATES v. MICHAELSEN

Nos. 17898, 17687.

313 F.2d 668 (1963)

UNITED STATES of America, Appellant, v. Howard K. MICHAELSEN and Fayetta M. Michaelsen, Appellees. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elmer R. JOHNSON and Bernice E. Johnson, Respondents.

United States Court of Appeals Ninth Circuit.

January 31, 1963.

Attorney(s) appearing for the Case

No. 17687:

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Frank I. Michelman, and Martin B. Cowan, Attorneys, Department of Justice, Washington, D. C., for petitioner.

Gerald J. Meindl and Robert Briggs, Portland, Or., for respondent.

No. 17898:

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, and Burt J. Abrams, Attorneys, Department of Justice, Washington, D. C., and Frank R. Freeman, U. S. Atty., Spokane, Wash., for appellant.

Kizer, Gaiser, Stoeve, Layman & Powell, and Robert E. Kovacevich, Spokane, Wash., for appellee.

Before HAMLEY and MERRILL, Circuit Judges, and BEEKS, District Judge.

MERRILL, Circuit Judge.

In these two cases the same question is presented: whether a teacher-taxpayer may deduct as ordinary and necessary expenses of business the cost of education secured in order to permit him to continue in the teaching profession. While the cases present different aspects of the problem, the same sections of code and regulations are involved and for clarity of discussion it has been thought best to consolidate the two cases in one opinion.

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