Coughlin v. Commissioner
United States Court of Appeals for the Second Circuit
203 F.2d 307 (1953)
Relevant factsFree
Coughlin (plaintiff), a law firm's designated tax specialist responsible for staying current on developments in the field, attended a federal taxation conference and deducted the $305 cost as an ordinary business expense; the Commissioner and Tax Court disallowed the deduction as both educational and personal in nature.
IssueFree
Whether educational expenses incurred in the discharge of a taxpayer's professional duties are deductible.