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Hill v. Commissioner

United States Court of Appeals for the Fourth Circuit
181 F.2d 906 (1950)


Facts

Nora Payne Hill (plaintiff) was a high school teacher in Virginia. Virginia law required that all teachers hold teaching certificates. Teachers were required to renew their certificates periodically. Part of the renewal process involved a choice between taking college courses and passing an exam covering five selected books. Hill chose to attend summer courses at Columbia University. She incurred expenses of $239.50. On her tax return for that year, Hill claimed a business deduction for her summer school expenditures. The Commissioner (defendant) deemed the expenditures to be personal in nature and disallowed the deduction. The Tax Court affirmed the disallowance.

Rule of Law

Issue

Holding and Reasoning (Dobie, J.)

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