Case Number
C.A. 141/54
Date Decided
3-6-1956
Decision Type
Appellate
Document Type
Full Opinion
Abstract
The appellant, a dentist who had travelled to the U.S.A., and had spent 10 weeks there studying the latest developments in her profession, claimed the expenses so incurred by her as a deduction for purposes of income tax on the ground that they were incurred "in the production of income." The Assessing Officer refused to allow the deduction and this decision was upheld by the District Court.
Held, allowing an appeal (Cheshin D.P. dissenting), that the expenditure incurred by the appellant was incurred for the purpose of preserving "an existing asset" and could properly be deducted.
Keywords
International Law -- Relevance of foreign law in judicial decisions, Tax
Recommended Citation
Witkon, Alfred; Sussman, Yoel; and Cheshin, Shneor Zalman, "Wolff-Bloch v. Jerusalem District Assessing Officer" (1956). Translated Opinions. 398.
https://larc.cardozo.yu.edu/iscp-opinions/398
