| Show Deductions From Tax Burdens Relieve Teachers The fourth Circuit court of Appeals recently reversed a Federal Tax Court decision and ruled that teachers summer school expenses are on Federal income tax forms as an ordinary and necessary business the Tax Court has supported its position to disallow deduction of summer school expenses on a 1927 ruling as expenses incurred by school teachers in attending summer school are in the nature of personal expenses incurred in advancing their education and are not deductible in computing net As a result of this the National Education Association Research division suggests that teachers who plan to attend summer school in 1950 do two Get a written statement from the or school indicating whether or not attendance is a matter of and Keep an accurate account of summer expenses to be used in the deduction in If you have attended summer school within the past three years under a local or state especially if the requirement was a part of the certification you may file claim for a The Utah Collector of Internal Revenue has advised that claims for refunds may be filed on Form obtainable at Internal Revenue offices in Cedar or Salt Lake |
