Education: Teacher Tax Exemptions

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Glad were those few U. S. pedagogs to whom Income Tax is more than an academic subject, to hear of two precedents making them immune from certain taxations :

¶ In the Pennsylvania Circuit Court of Appeals, Miss Alice Gulielma Rowland and Miss Eleanor 0. Brownell, operators of the medium-fashionable Shipley School for girls at Bryn Mawr, Pa., were refunded $2,586.66 paid as income tax, although a lower court had ruled that the school was not a corporation entitled to "personal service classification." The higher court ruled that because of the "close personal contact between the teacher and the taught," the school's "money income must be ascribed to the activities of the Misses Howland and Brownell, its sole stockholders, for without these two women's daily, personal work, the school would simply shrivel and die. . . ."

¶ An opinion handed down by the U. S. Bureau of Internal Revenue found that teachers may enjoy Section 214(a)1 of the law which says a taxpayer may deduct from his income tax all "traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business."