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individual for education which is part of a program of study
being pursued by him which will lead to qualifying him in a new
trade or business." Sec. 1.162-5(b)(3), Income Tax Regs.
Under section 1.162-5(b)(3), Income Tax Regs., if a taxpayer
is pursuing a course of educational study that qualifies the
taxpayer for a new trade or business, the expenditures are not
deductible whether the studies are required by the employer,
whether the taxpayer does not intend to enter a new field or
endeavor, and even though the taxpayer's duties are not
significantly different after the education from what they had
been before the education. Robinson v. Commissioner, 78 T.C.
550, 556-557 (1982); Bodley v. Commissioner, 56 T.C. 1357, 1360
(1971); Schwerm v. Commissioner, T.C. Memo. 1986-16.
The question of whether an educational expenditure qualifies
a taxpayer for a new trade or business requires a "commonsense
approach". Reisinger v. Commissioner, 71 T.C. 568, 574 (1979).
"If the education qualifies the taxpayer to perform significantly
different tasks and activities than he or she could perform prior
to the education, then the education qualifies him or her for a
new trade or business." Browne v. Commissioner, 73 T.C. 723, 726
(1980) (citing Diaz v. Commissioner, 70 T.C. 1067, 1074 (1978),
affd. without published opinion 607 F.2d 995 (2d Cir. 1979));
Glenn v. Commissioner, 62 T.C. 270, 275 (1974). The taxpayer's
subjective purpose in pursuing the education is irrelevant, and
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