WELSH v. UNITED STATES

No. 15379.

329 F.2d 145 (1964)

Martin J. WELSH and Elsie N. Welsh, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

March 17, 1964.


Attorney(s) appearing for the Case

Fred R. Becker, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Martin B. Cowan, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Martin J. Welsh, Cleveland, Ohio, in pro. per.

Before WEICK, Chief Judge, and MILLER and CECIL, Circuit Judges.


PER CURIAM.

This case, like Condit et al. v. Commissioner of Internal Revenue, 329 F.2d 153 (C.A.6), involved the question as to the deductibility of expenditures incurred by taxpayer for tuition and books in attending night law school. Taxpayer had been employed by the Internal Revenue Service in the Intelligence Division. He graduated from the law school and was admitted to the bar in Ohio. Shortly thereafter he terminated his employment...

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