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CANTER v. UNITED STATES

No. 24-62.

354 F.2d 352 (1965)

Ashby H. CANTER and Florence G. Canter v. The UNITED STATES.

United States Court of Claims.

December 17, 1965.

Attorney(s) appearing for the Case

Thomas A. Ziebarth, Washington, D. C., attorney of record for plaintiff. Shipley, Akerman & Pickett, Washington, D. C., of counsel.

Richard J. Boyle, Washington, D. C., with whom was Acting Asst. Atty. Gen., Richard M. Roberts, for defendant. C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

COLLINS, Judge.

During 1960, Florence G. Canter, one of the joint petitioners, was a full-time student of nursing at the University of Maryland. In their 1960 Federal income tax return, petitioners treated as a deduction expenses related to Mrs. Canter's education. (Hereafter, the term "plaintiff" will refer to Florence G. Canter.) The deduction was disallowed by the Internal Revenue Service, and the present suit followed.

Section 162 of the Internal Revenue...

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