FURNER V. COMMISSIONER
393 F.2d 292 (7th Cir. 1968)
NATURE OF THE CASE: Furner (P) appealed an affirmation of a decision that her graduate
study expenses could not be deducted from income under 26 U.S.C.S. 162(a).
FACTS: P is a junior high school teacher who received her bachelor's degree in 1957. P
believed that her teaching required greater depth of subject matter than she possessed.
Because it would be difficult to obtain the course work she wanted in history on a part time
basis, she arranged to attend Northwestern University as a full time graduate student during
the school year 1960-1. The Crookston school system does not customarily grant leaves of
absence and she resigned in June, 1960. P got her masters and returned to teaching. She
deducted the costs of the education from her taxes. The IRS (D) denied the deduction. P
petitioned and the tax court which held that she was not carrying on a trade or business
while attending grad school full time and could not deduct. P appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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