This section contains the nature of the case and procedural background.

Carroll (P) was a detective with the Chicago Police Department. In 1964, he deducted $720.80 for the cost of his enrollment in DePaul University. P stated the purpose was to prepare for law school and consisted of a major in Philosophy. P justified the deduction under 162(a) as an expense relating to improving job skills to maintain his position as a detective. The courses were on English, Philosophy, History and Political Science. The Department had a General Order, which encouraged attendance at colleges and universities.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.