DocketNumber: Docket No. 5248-66.
Citation Numbers: 28 T.C.M. 388, 1969 Tax Ct. Memo LEXIS 226, 1969 T.C. Memo. 70
Filed Date: 4/14/1969
Status: Non-Precedential
Modified Date: 11/21/2020
*226 C.N., while employed as a policeman, undertook a general college education majoring in philosophy. Held: Amounts expended for such education are personal expenses, not deductible expenses of carrying on a trade or business.
Memorandum Findings of Fact and Opinion
SIMPSON, Judge: The respondent determined a deficiency of $340.86 in the 1963 income tax of Cato Noonan. The only issue remaining for decision is whether Cato Noonan was entitled to deduct certain*227 educational expenses.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
Cato Noonan resided in Chicago, Illinois, at the time the petition was filed in this case. He filed his 1963 Federal income tax return with the district director of internal revenue, Chicago, Illinois.
From 1932 through the date of trial, Mr. Noonan was a member of the Chicago Police Department. As a policeman, he was subject to various duty assignments in the discretion of the department. During the year 1963, he was assigned to the Warrants Division, Traffic Court, Municipal Court of Chicago. This division was concerned with the issuance of warrants for traffic violations.
In 1963, Mr. Noonan was enrolled in De Paul University as a philosophy major. During that year, he expended $1,165.34 on tuition and books for the following courses: 389
Department | Course |
Political Science | History of American Poli- tical Parties |
Philosophy | Philosophical Psychology |
English | Introduction to the Plays of Shakespeare |
Physics | Physical Science I |
Physics | Physical Science II |
The Chicago Police Department did not have in effect during the year 1963 an order requiring policemen to attend college as a condition to the retention of their salary, status, or employment. However, starting in July 1963, the department did have in effect an order that encouraged policemen to attend colleges and universities.
Mr. Noonan's educational activities since 1929 included the following:
Schools | Years ofAttendance |
Loyola University | 1929-1931 |
Central YMCA College | 1930 |
Crane Junior College | 1930 |
De Paul University College of Law | 1940-1941 |
Crane Junior College | 1956-1957 |
Amundsen Junior College | 1957-1962 |
De Paul University | 1961-1964 |
John Marshall Law School | unknown |
Chicago Police Department Courses | 1965-1967 |
Northeastern State College | 1968 |
Opinion
The issue presented is whether the petitioner's educational expenses may be deducted as a business expense under
In
The petitioner argues that even if the courses Mr. Noonan took in 1963 were not directly related to his job skills, expenses incurred therefor should nevertheless be deductible since his undergraduate study*230 was prerequisite to his entering John Marshall Law School, and since the studies in the law school were directly beneficial to his work as a policeman. See
The petitioner makes the additional argument that the respondent is estopped from disallowing the educational expense deduction since Mr. Noonan was orally advised by an agent of the respondent that such expenses were deductible. *231 However, such oral advice by an agent is not binding on the respondent.
In order to reflect the agreement of the parties as to other items in the notice of deficiency,
Decision will be entered under Rule 50. 390
1. On July 16, 1968, after the trial of this case, the original petitioner herein, Cato Noonan, died. On August 16, 1968, Lawrence B. Noonan was duly appointed and qualified as the executor of the Estate of Cato Noonan, Deceased.↩
2. All statutory references are to the Internal Revenue Code of 1954.↩
alfred-fortugno-v-commissioner-of-internal-revenue-silvia-fortugno-v , 353 F.2d 429 ( 1965 )
Darling v. Commissioner of Internal Revenue , 49 F.2d 111 ( 1931 )
Ernest L. Wilkinson and Alice L. Wilkinson v. The United ... , 304 F.2d 469 ( 1962 )