Case G2

Judges:
AM Donovan Ch
GR Thompson M
RK Todd M

Court:
No. 2 Board of Review

Judgment date: 13 December 1974.

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A.M. Donovan (Chairman): The question for decision in this reference is whether costs incurred in relation to a course of ballet undertaken by the taxpayer's daughters were expenses ``necessarily incurred... for or in connexion with full-time education...'' for the purposes of sec. 82J(6).

2. I have had the opportunity of reading the reasons prepared by my colleague Mr. Todd. Like him, I am of the opinion that the question turns on the meaning to be ascribed to the word ``necessarily'' in the above quoted excerpt. However liberally that word is interpreted, the present claim must fail.

3. I agree with the order proposed by Mr. Todd.