FURNER v. C. I. R.

No. 16225.

393 F.2d 292 (1968)

Mary O. FURNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

February 28, 1968.


Attorney(s) appearing for the Case

William J. Wise, Edward F. Michalak, John S. Pennell, Chicago, Ill., McDermott, Will & Emery, Chicago, Ill., of counsel, for petitioner.

Mitchell Rogovin, Lee A. Jackson, Jonathan S. Cohen, Tax Division, U. S. Department of Justice, Washington, D. C., Meyer Rothwacks, Attorney, Department of Justice, Washington, D. C., for respondent.

Darrell G. Renstrom, Washington, D. C., for National Education Ass'n, amicus curiæ.

Before SCHNACKENBERG, KILEY and FAIRCHILD, Circuit Judges.


FAIRCHILD, Circuit Judge.

Petitioner Mary O. Furner is a junior high school teacher who devoted the school year 1960-1 to full time graduate study and claimed the expenses as deductions from income for those years. The commissioner disallowed the deductions and the tax court, in a reviewed opinion, with two judges dissenting, upheld the commissioner.1

The "historical" facts are undisputed...

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