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WEISZMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 25835.

443 F.2d 29 (1971)

Ronald F. WEISZMANN and Deborah C. Weiszmann, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied April 29, 1971.

Attorney(s) appearing for the Case

Ronald F. Weiszmann, of Weiszmann & Wayman, Golden, Colo., for petitioners-appellants.

Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Meyer Rothwacks, Paul M. Ginsburg and William K. Hogan, Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before CHAMBERS, HAMLEY and HUFSTEDLER, Circuit Judges.

PER CURIAM:

The decision of the Tax Court is affirmed. We approve the Tax Court opinion, Weiszmann v. Commissioner of Internal Revenue, 52 T.C. 1106.

Taxpayer sought to deduct law school expenses incurred while he was part-time patent clerk and patent trainee of Marathon Oil Company. When he completed his law school work, no patent attorney's job was open at Marathon. Weiszmann went elsewhere.

In our view, the lack of...

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