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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.

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Issue

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Holding and Reasoning (Dobie, J.)

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  • A “yes” or “no” answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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