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the question of deductibility is not satisfied by a showing that
the taxpayer did not in fact carry on a new trade or business.
Burnstein v. Commissioner, 66 T.C. 492, 495 (1976). The fact
that Mrs. Zeidler sought employment unsuccessfully after she
obtained her degree does not mean that she had not qualified for
a new trade or business. The unfortunate reality is that she was
unable to find new employment with her degree because of the same
adverse economic conditions that caused her layoff as a
stenographer.
Petitioners have not satisfied the Court that, with a
bachelor's degree, Mrs. Zeidler was not qualified to engage in an
occupation requiring no greater skills than those required by the
Steno III position she had with Ladish. One of the documents
introduced into evidence consisted of an evaluation of Mrs.
Zeidler by Alverno College upon her attainment of the degree in
professional communication. That evaluation stated:
Joy Zeidler has demonstrated the abilities which
characterize an Alverno College graduate with a major in
professional communication and a support area in business
and management. In professional communication they include
the ability to adapt messages for a variety of purposes and
audiences, to effectively use oral, written, and media
modes, to interact effectively with others, and to apply
communication theory across a variety of contexts. In
business and management these include the ability to take
the initiative in identifying and solving problems or
opportunities for growth or improvement in organizational
settings, to accurately use and communicate the application
of concepts and frameworks from business functional areas to
problem situations, and to interact effectively in group or
organizational contexts.
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