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Revenue Ruling 68-591

1968-2 C.B. 73 (1968)

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Revenue Ruling 68-591

Internal Revenue Service
1968-2 C.B. 73 (1968)

Facts

In 1968, the United States Court of Appeals for the Seventh Circuit decided Furner v. Commissioner. The Furner Court held that a teacher could deduct as educational expenses the amount that the teacher had spent on pursuing a full-time graduate-school course for one academic year, even though the teacher was not on leave during the year and accepted a post with a different employer after graduation. The Internal Revenue Service (IRS) issued a revenue ruling explaining the extent to which the IRS would follow the Furner decision.

Rule of Law

Issue

Holding and Reasoning ()

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