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VETRICK v. C. I. R.

No. 78-3111.

628 F.2d 885 (1980)

Joseph J. VETRICK, Jr. and Susan H. Vetrick, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

October 23, 1980.

Attorney(s) appearing for the Case

Joseph J. Vetrick, Jr., pro se.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Gilbert E. Andrews, Acting Chief, Appellate Section, Stuart E. Seigel, Chief Counsel, I.R.S., Ann Belanger Durney, David B. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before HILL and POLITZ, Circuit Judges, and O'KELLEY, District Judge.

O'KELLEY, District Judge:

The question presented in this appeal is whether under section 1.162-5 of the Treasury Regulations the cost of law school courses and related travel expenses may be deducted for income tax purposes as an educational expense by an attorney qualified to practice in federal courts only. The appellants Joseph J. Vetrick, Jr. and Susan H. Vetrick deducted from their joint return filed for 1972 the cost of tuition, books, and travel to and from...

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