WEISZMANN v. C. I. R.

No. 73-1162.

483 F.2d 817 (1973)

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

United States Court of Appeals, Tenth Circuit.

Decided September 4, 1973.


Attorney(s) appearing for the Case

Ronald F. Weiszmann, pro se.

William A. Whitledge, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, with him on the brief), for appellee.

Before HILL, BARNES, and SETH, Circuit Judges.


SETH, Circuit Judge.

Ronald F. and Deborah C. Weiszmann seek review of a decision of the United States Tax Court, 31 T.C.M. 1201 (1972), holding that Ronald F. Weiszmann's expenses in obtaining a law degree could not be deducted as an ordinary and necessary business expense under section 162(a) of the Internal Revenue Code, 1954, and affirming the Commissioner's disallowance of the deduction and determination of a deficiency. Deborah C. Weiszmann is a party in this...

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