Quimbee logo
DMCA.com Protection Status

Glenn v. Commissioner

62 T.C. 270 (1974)

Case BriefRelatedOptions
From our private database of 28,700+ case briefs...

Glenn v. Commissioner

United States Tax Court

62 T.C. 270 (1974)

Facts

William Glenn (plaintiff) was a public accountant licensed under Tennessee law and working at a national accounting firm. Glenn wanted to become a certified public accountant (CPA), which was a separate license under state law and a prerequisite to advancing to a manager or partner position at the accounting firm. In addition to the tasks performed by a public accountant, a CPA is qualified to advise clients on tax matters and represent them before governmental bodies. Further, CPAs can publicly hold themselves out as such and enjoy significant professional clout. In preparation for the CPA exam, Glenn took an intensive CPA review course at the University of Alabama that lasted for the month of October 1970. Glenn sat for the CPA exam in November 1970 and failed. On his 1970 income tax return, Glenn deducted the cost of the CPA review course and related expenditures as trade or business expenses. The commissioner of internal revenue (defendant) disallowed the deduction, and Glenn sought review in the tax court.

Rule of Law

Issue

Holding and Reasoning (Forrester, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 546,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 546,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 28,700 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 546,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 28,700 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership