Gerald L. and Joy M. Zeidler - Page 13

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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                     
               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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