Summary
In Marlor, the taxpayer was initially appointed in 1950 as a tutor in speech at Queens College for 1 year without any specific requirement at that time that he take graduate courses toward obtaining a doctoral degree.
Summary of this case from Jungreis v. Commissioner of Internal RevenueOpinion
No. 102, Docket 24704.
Argued January 9, 1958.
Decided January 31, 1958.
Petition by a taxpayer, who, to retain his temporary position as a teacher, was required to pursue studies for a graduate degree, to review a decision of the Tax Court of the United States, J. Edgar Murdock, Judge, disallowing as a deduction from gross income the expense of his graduate studies.
Harrop A. Freeman, Ithaca, N.Y. (Norman D. Freeman, Ithaca, N Y, on the brief), for petitioner.
Melvin L. Lebow, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and James P. Turner, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.
Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.
We agree in all respects with the dissenting opinion of Judge Raum, 27 T.C. 624. Hill v. Commissioner, 4 Cir., 181 F.2d 906.
Reversed.