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CONDIT v. C. I. R.

No. 15299.

329 F.2d 153 (1964)

James J. CONDIT and Rose Marie Condit, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

March 17, 1964.

Attorney(s) appearing for the Case

Frederick W. Mebs, Cincinnati, Ohio, for petitioners.

Fred R. Becker, Department of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Martin B. Cowan, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.

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

PER CURIAM.

The question presented here concerns the right of a taxpayer, employed as an accountant by two affiliated industrial concerns, in computing his income tax, to take a deduction from income of expenditures he incurred for tuition, textbooks and necessary supplies in attending night law school. He graduated from the law school and was admitted to the bar in Ohio. Thereafter, he continued to work for the same employers. The deduction was claimed as an ordinary...

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