Herbert F. and Lois A. Hewett - Page 9
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other skills that they need to learn. Or to change
behaviors that need to change.
Though Dr. Michel did not testify as an expert witness, we
found him to be extremely credible and knowledgeable about the
field of music therapy. Thus, based on the record we find that
petitioner's expenditures were for education that led to her
qualification in a new trade or business. Sec. 1.162-5(b)(3)(i),
Income Tax Regs. Therefore, these expenses are nondeductible
personal expenses under section 262.
Alternatively, even if the education did not lead to
qualification in a new trade or business as a music therapist,
the educational expenditures are nondeductible because they were
incurred to enable petitioner to meet the minimum educational
requirements for qualification as a music therapist. Dr. Michel
stated that without the music therapy course of study, someone
with performance skills alone could not be a music therapist.
Petitioner likewise admitted that prior to her music therapy
course work, she would not have been considered for the therapist
position she held at Hope Community Center, or the other
facilities at which she interviewed, because she would not have
We have no choice but to conclude that the educational
expenses were incurred to enable petitioner to meet the minimum
educational requirements for qualification as a music therapist.
Sec. 1.162-5(b)(2)(i), Income Tax Regs. Accordingly,
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