Cross v. United States

336 F.2d 431 (2d Cir. 1964)

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Nature of the Case

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Facts

Cross (P) claimed a $1,300 tax refund based on deductions for travel expenses to Europe and the Mediterranean to keep abreast of and to improve his professional skills in foreign languages. P did visit various schools, courts of law, churches, etc. His deduction was disapproved under section 162(a) of the Internal Revenue Code of 1954 and under Treasury Regulation section 1.162-5. This regulation states that travel expenses as a form of education are to be considered as primarily personal in nature and cannot be deducted. P paid the deficiency and then sued for a refund. He was granted a summary judgment based on the affidavits of other foreign language professors and P's pretrial deposition that his purpose for the trip was to maintain and add to his language skills. The Government (D) did not dispute P's evidence. The trial court held that no material fact remained at issue and therefore granted P a summary judgment. D appealed; even if the deduction were to be allowed, there must be an allocation of the costs between P's education, P's pleasure, and P's wife. D also contends that it has a right to cross-examine P as to the nature of the expenses and to cross-examine the witnesses.