LAMB v. COMMISSIONER

Docket No. 4509-64.

46 T.C. 539 (1966)

OWEN L. LAMB AND NANCY G. LAMB, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 2, 1966.


Attorney(s) appearing for the Case

Owen L. Lamb, pro se.

Jack S. Older, for the respondent.


SIMPSON, Judge:

Respondent determined a deficiency in income tax for the taxable year 1962 of $194.99. The only issue for decision is whether petitioner's expenses incurred and paid in 1962 for tuition and books in attending law school are deductible under section 162 (a) of the Internal Revenue Code of 19541 as ordinary and necessary expenses of carrying on a trade or business.

FINDINGS OF FACT

Some of the facts...

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