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then each such occupation or employment constitutes a separate
trade or business. Davis v. Commissioner, 65 T.C. 1014, 1019
(1976). In applying the test, we have found different trades or
businesses within the same general field. See, e.g., Reisinger
v. Commissioner, 71 T.C. 568, 577 (1979) (physician's assistant
different from licensed practical nurse); Glenn v. Commissioner,
62 T.C. 270, 275 (1974) (certified public accountant different
from licensed public accountant).
Petitioners bear the burden to prove that they are entitled
to the deductions in question. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). Petitioners must prove that the
education expenses neither qualify petitioner for a new trade or
business nor are necessary to meet the minimum requirements for
qualification as a music therapist.
Petitioner's trade or business prior to her studies at the
University of Central Oklahoma and Texas Women's University was
that of a professional pianist and piano teacher. After
retirement from the faculty of the University of Oklahoma in
1988, her teaching activities for 1988 and 1989 consisted of
private piano lessons given in her own home.
After her studies at the two universities, petitioner was
qualified to work as a music therapist. In their trial
memorandum, petitioners explain the tasks and activities of a
music therapist as follows:
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