UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
decided: July 5, 1967.
JOSEPH S. CONOVER, JR., AND CAROL T. CONOVER, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Staley, Chief Judge, Kalodner, Circuit Judge, and Sheridan, District Judge.
Author: Per Curiam
Opinion OF THE COURT
This is an appeal from the decision of the Tax Court disallowing the taxpayers' claimed educational expenses. The Tax Court found that the expenses the taxpayer incurred in taking courses leading to a degree in mechanical engineering, while employed to do general maintenance and electrical work at a country club, were not expenditures made for education undertaken primarily for the purpose of maintaining or improving skills required by him in his employment or other trade or business, or of meeting the express requirements of his employer imposed as a condition to the retention of his salary status, or employment. An examination of the record discloses that there was substantial evidence to support this finding, and it will not be disturbed here.
The judgment of the Tax Court will be affirmed.
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