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Show Court M On Taxmfi OfTeaclmil CLAREMONT, Calif, (l?;1 At long last the professor ! ai getting a break with k:; tax deductions. After a sr.; W year court battle, discriEcittP tion against college and c versity professors, who k not been permitted to dec. 5 ordinary and necessary i xiatioi penses in connection with sti a is larly research ended rece:: 4 with a ruling of the Coes :M sioner of Internal Revenue, istrjr. The ,tax return was c pared in 1957, on b41li. the taxpayer, by tapl'li Gibbs, CPA, Ph-D., in pw tice in Claremont, Calif, i self a professor at ClaremoE ; ', Men's College. ?1o Harold H. Davis, retired pat re, fessor of English literature it a Pomona College, obtained i Sae ruling and stipulation reaving reav-ing the decision of the ; States Tax Court which had i- f cided against him (8 to 6) oc -'- j pril 30, 1962. The main is. was the deductability of expenses of a trip in 1936 ; England where he did consisting of reading works in several libraries gathering data on the Ren--sance Period 1475-1640. THE GOVERNMENT intended in-tended that because b e j-tenure j-tenure he was not required -do this research abroad, was it "ordinary and sary" toward maintain.; status as professor and tei- - The second issue deductability of depr-; and utilities for the prof;; study which had been especially for his Kp work. Mr. Gibbs cnt case through three levels disallowed by the Inter venue auditor, by the w -al conferee and by J late division. In the TM the case lost by a narrow 81 AFTER THE appeal the government B r , delay and a conferen" held in Washington on 1963 with the Cony of Internal Revenue ' . issue of the travel gj .j research has .fJrJW favor aXS issuance of Keven"H jss;: . 275, and the seco ; .t depreciation and ut n m the study has been stipulation of tne v |