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strict policy of not reimbursing employees for education costs or
other business expenses. Nor did Selane Products require
petitioner to obtain the MBA.
Petitioner decided to pay for the MBA personally, and in
1999 he commenced studies at Pepperdine University. He finished
the degree in late 2001, the year at issue. His MBA
concentration was in business management, and his courses
included accounting for managers, statistics, managerial finance,
marketing management, quantitative methods, negotiation and
conflict resolution, organizational theory and management, and
business strategy.
Shortly after petitioner enrolled in, but before he
completed, the MBA program, he was promoted to several new
positions at Selane Products. Petitioner was promoted to
Marketing Manager, Managing Director of the Appliance Therapy
Practitioners Association, Head of the SMILE Foundation, Practice
Development Consultant, and Project Development Consultant. In
these new capacities, petitioner’s duties expanded and included
analyzing financial reports, designing action plans for sales,
and evaluating the effectiveness of marketing campaigns.8
8An “employee profile” from Selane Products summarizes
petitioner’s work history as follows: (1) From 1996-1997,
petitioner worked in the marketing department in the position of
“Intact Sales”; (2) from 1998-2000, petitioner worked in the
marketing department in the position of “Sales/Marketing”; and
(3) from 2000 through 2003, petitioner worked in the sales
(continued...)
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