Clark S. Marlor v. Commissioner of Internal Revenue
Cases that cite this one
3 later published cases cite this decision.
- Louis H. Rombach and Ann M. Rombach v. The United States (Court of Claims 1971)
- United States v. Howard K. Michaelsen and Fayetta M. Michaelsen, Commissioner of Internal Revenue v. Elmer R. Johnson and Bernice E. Johnson (9th Cir. 1963)
- Condit v. Commissioner (United States Tax Court 1962)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
251 F.2d 615
Clark S. MARLOR, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 102.
Docket 24704.
United States Court of Appeals Second Circuit.
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.
PER CURIAM.
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.