From our private database of 46,300+ case briefs, written and edited by humans—never with AI.
Hill v. Commissioner
United States Court of Appeals for the Fourth Circuit
181 F.2d 906 (1950)
- Written by Sara Rhee, JD
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.)
What to do next…
Here's why 811,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 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.
