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After she had completed sufficient course work, petitioner
worked as a music therapist in a summer program at Hope Community
Center in Oklahoma City, Oklahoma. Hope Community Center is a
community mental health treatment center. Petitioner also has
worked as a music therapist with Alzheimer's patients in a
nursing home, as well as with school children suffering from
problems such as developmental delay, microcephaly, and cerebral
palsy.
As of the time of trial, petitioner had interviewed for
employment as a music therapist at St. Anthony's Hospital and
Deaconess Hospital. Both positions were with the
psychiatric/mental health departments of the respective
hospitals. Petitioner had also interviewed for a music therapist
position with the Red Rock Community Center.
Respondent disallowed the following expenses claimed by
petitioners on the Schedule C attached to their 1989 Federal
income tax return:
Education expenses $2,501
Home office expenses 255
Depreciation 472
Telephone expenses 35
Professional dues 158
Petitioners now claim additional Schedule C educational
expenses of $1,665 for 1989.
Section 162 allows a deduction for ordinary and necessary
business expenses. Educational expenses are deductible business
expenses when the education maintains or improves the skills
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