Weiszmann v. Commissioner

9th Cir.

Court: United States Court of Appeals for the Ninth Circuit

Citations: 443 F.2d 29

Decision Date: 3/29/1971

Docket Number: No. 25835

Jurisdiction: U.S.

Bluebook Citation: Weiszmann v. Commissioner, 443 F.2d 29 (9th Cir. 1971)

More Cases: 9th Cir. decisions from 1971

Citation analytics

How this case sits in the citation network, derived from CiteLaw's graph of published opinions.

★Highly CitedTop 6% most-cited · cited by 100 decisions

100

Citing decisions

Authorities cited

Courts citing

Citations by decade

1970s1980s1990s2000s2010s2020s

Courts citing this case

Tax Ct.73

T.C.23

9th Cir.2

10th Cir.1

V.I. Dist. Ct.1

Most recently cited by10

2021Adams Challenge (UK) Limited Tax Ct.
2021Adams Challenge (UK) Limited, Petitioner T.C.
2017Zhao Creigh v. Comm'r Tax Ct.
2016Kopaigora v. Comm'r Tax Ct.
2016Emmanuel A. Santos, Petitioner T.C.
2016Alex Kopaigora & Elizabeth S. Kopaigora, Petitioners T.C.
2016Santos v. Comm'r Tax Ct.
2013Morgain Mary McGovern v. Commissioner Tax Ct.
2013Morgain Mary McGovern, Petitioner T.C.
2010Lewis v. Comm'r Tax Ct.

Cites 1 case

Weiszmann v. Commissioner

Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.

Opinion

Ronald F. WEISZMANN and Deborah C. Weiszmann, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Attorneys

Ronald F. Weiszmann, of Weiszmann & Wayman, Golden, Colo., for petitioners-appellants.
Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Meyer Rothwaeks, Paul M. Ginsburg and William K. Hogan, Attys., Dept, of Justice, Washington, D. C., for respondent-appellee.

majority PER CURIAM:

The decision of the Tax Court is affirmed. We approve the Tax Court opinion, Weiszmann v. Commissioner of Internal Revenue, 52 T.C. 1106.

Taxpayer sought to deduct law school expenses incurred while he was part-time patent clerk and patent trainee of Marathon Oil Company. When he completed his law school work, no patent attorney’s job was open at Marathon. Weiszmann went elsewhere.

In our view, the lack of high probability of or assurance of permanent employment by Marathon militates against the taxpayer.

We reject the equal protection argument made here. He cites the deductibility of teachers’ college expenses (when required to go to school) when they end up as principals. We think that there was a justifiable classification in the instant case. Being a teacher is a sine qua non for a principal’s job (unless you own your own school), while having been a patent trainee is not a prerequisite to being a patent attorney.