Theodore W. Keller - Page 9

                                                 - 9 -                                                    

            not require that petitioner travel to Europe or anywhere else as                              
            a condition of the sabbatical.  It was only as an afterthought,                               
            after petitioner arrived in Spain, that he changed his mind from                              
            completion of the manuscript on an unrelated subject to a study                               
            of the Persian Gulf war from the European point of view.  Under                               
            either situation, whether petitioner desired to complete a                                    
            manuscript, or to study the European view of the Persian Gulf                                 
            war, the travel involved would appear to lie within the examples                              
            of travel described in the legislative history of section                                     
            274(m)(2) quoted above of the teacher of French, who travels to                               
            France to maintain general familiarity with the French language                               
            and culture, or the social studies teacher who travels to another                             
            State to learn about or photograph its people, customs,                                       
            geography, etc.  Here, petitioner's express purpose, after                                    
            arriving in Spain, was to learn the European perspective of the                               
            Persian Gulf war.  Petitioner's situation falls squarely within                               
            the type of travel Congress intended in enacting section                                      
            274(m)(2) in disallowing expenses relating to travel as a form of                             
            education.  On this record, petitioner has not established that                               
            the deductions claimed were a necessary adjunct to engagement in                              
            an activity giving rise to a business deduction relating to                                   
            education that Congress intended to remain as an allowable                                    
            deduction.  Respondent, therefore, is sustained on this issue.                                







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011