Reisinger v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• \Mere membership in good standing in a profession does not constitute carrying on a trade or business.\
• physician's assistant in Maryland can qualify on the basis of training, skill, experience or background, but those who choose to qualify through education and licensing cannot deduct the educational expense
• a licensed California attorney different trade or business from a licensed New York attorney
• education qualified taxpayer to take physician's assistant certifying examination
• physician's assistant different from licensed practical nurse
• physician's assistant different from licensed practical nurse

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Soterios and Catharine Hantzis v. Commissioner of Internal Revenue
  First Circuit· 1981-01-28· cited 35×
• Robinson v. Commissioner
  U.S. Tax Court· 1982-04-07· cited 27×

Cites

14 cases in this archive are cited by this case.

• Frank v. Commissioner
  U.S. Tax Court· 1953-05-29· cited 160×
• Weiszmann v. Commissioner
  U.S. Tax Court· 1969-09-30· cited 133×
• Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue
  Ninth Circuit· 1971-04-29· cited 107×
• Zimmerman v. Commissioner
  U.S. Tax Court· 1978-12-11· cited 94×
• Glenn v. Commissioner
  U.S. Tax Court· 1974-05-30· cited 87×
• Owen v. Commissioner
  U.S. Tax Court· 1954-11-30· cited 68×
• Koons v. Commissioner
  U.S. Tax Court· 1961-03-31· cited 68×
• Ford v. Commissioner
  U.S. Tax Court· 1971-09-15· cited 62×
• John C. Ford v. Commissioner of Internal Revenue
  Ninth Circuit· 1973-11-09· cited 58×
• Mary O. Furner v. Commissioner of Internal Revenue
  Seventh Circuit· 1968-02-28· cited 54×
• Furner v. Comm'r
  U.S. Tax Court· 1966-11-21· cited 48×
• Corbett v. Commissioner
  U.S. Tax Court· 1971-03-01· cited 48×
• Ashby H. Canter and Florence G. Canter v. The United States
  Court of Claims· 1965-12-17· cited 35×
• Haft v. Commissioner
  U.S. Tax Court· 1963-04-03· cited 28×