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MELNIK v. UNITED STATES

No. 74-1927.

521 F.2d 1065 (1975)

John MELNIK and Judith Melnik, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

August 25, 1975.

Attorney(s) appearing for the Case

Richard L. Fishman, Beverly Hills, Cal., for plaintiffs-appellants.

Scott P. Crampton, Gilbert E. Andrews, Robert G. Burt, Ernest J. Brown, Michael L. Paup, Tax Div., U. S. Dept. of Justice, Washington, D. C., William D. Keller, U. S. Atty., Los Angeles, Cal., for defendant-appellee.

Before TRASK and CHOY, Circuit Judges, and von der HEYDT, District Judge.

OPINION

PER CURIAM:

The appeal in this tax case is from the action of the district court in granting summary judgment to the United States on a claim by the taxpayers for the deductibility of educational expenses.

The district court applied Treasury Regulation § 1.162-5(b)(3) to Melnik, an Internal Revenue Agent doing field audits, and determined that his expenditures in acquiring a law degree were made to qualify him for a new trade of business...

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