HANTZIS v. C. I. R.

No. 80-1140.

638 F.2d 248 (1981)

Soterios and Catharine HANTZIS, Petitioners, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellant.

United States Court of Appeals, First Circuit.

Decided January 7, 1981.

As Amended January 28, 1981.


Attorney(s) appearing for the Case

James A. Riedy, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondent, appellant.

Catharine W. Hantzis, pro se with whom Soterios C. Hantzis was on brief, pro se.

Before CAMPBELL and BOWNES, Circuit Judges, and KEETON, District Judge.


LEVIN H. CAMPBELL, Circuit Judge.

The Commissioner of Internal Revenue (Commissioner) appeals a decision of the United States Tax Court that allowed a deduction under 26 U.S.C. § 162(a)(2) (1976) for expenses incurred by a law student in the course of her summer employment. The facts in the case are straightforward and undisputed.

In the fall of 1973 Catharine Hantzis (taxpayer), formerly a candidate for an advanced...

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