Davis v. Commissioner

Decided 1976-02-23

Cited by 134 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

OPINION Simpson, Judge: The Commissioner determined a deficiency of $588:05 in the petitioners’ Federal income tax for 1969. One issue has been conceded by the petitioners, and the only issue remaining for decision is whether the petitioner, Inger P. Davis, may deduct expenditures for tuition and books as business expenses under section 162(a) of the Internal Revenue…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.