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required by an individual in his or her employment. Sec. 1.162-
5(a)(1), Income Tax Regs. They are not deductible, however, if
the education is undertaken either to meet the minimum
requirements for that trade or business or to qualify for a new
trade or business. Sec. 1.162-5(b)(2) and (3), Income Tax Regs.
Respondent does not dispute the amounts claimed as expenses
by petitioners. Rather, respondent asserts that petitioner's
educational expenses led to petitioner's qualification for a new
trade or business and thus are nondeductible. Petitioners
contend that petitioner's coursework did not qualify her for a
new trade or business. Petitioners' argument, briefly stated, is
that petitioner's trade or business is the field of music, and
that music therapy is a specialization within that field.
Consequently, petitioner's educational expenses are for
additional specialization or improvement of those skills, and are
thus deductible under section 162.
It is well established that we must employ objective
standards in applying section 1.162-5(b)(3), Income Tax Regs.
Bodley v. Commissioner, 56 T.C. 1357, 1360 (1971). In evaluating
whether the "new trade or business" exception applies, this Court
uses a common sense approach. We compare the types of tasks and
activities the taxpayer was qualified to perform before she
acquired the education at issue and those she is qualified to
perform afterwards. If substantial differences exist in the
tasks and activities of the various occupations or employments,
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