- 7 - him which will lead to qualifying him in a new trade or business." Sec. 1.162-5(b)(3)(i), Income Tax Regs. This is so even if the courses meet the express requirements of the employer. See Jungreis v. Commissioner, 55 T.C. 581, 591 (1970). It is immaterial whether the individual undertaking the education does in fact become employed in a new trade or business. Bodley v. Commissioner, 56 T.C. 1357, 1360 (1971). Petitioners have the burden of proving that the education does not qualify Herbert for a new trade or business. Rule 142(a). Petitioners contend that the courses Herbert took maintained and improved his skills as a correctional officer. Petitioners also argue that Herbert had no intention of developing another career, nor did he seek to obtain a degree in organizational behavior. Whether the education qualifies a taxpayer for a new trade or business depends upon the tasks and activities which he was qualified to perform before the education and those which he is qualified to perform afterwards. Weiszmann v. Commissioner, 52 T.C. 1106, 1110 (1969), affd. per curiam 443 F.2d 29 (9th Cir. 1971). We have repeatedly disallowed education expenses where the education qualifies the taxpayer to perform significantly different tasks and activities. Browne v. Commissioner, 73 T.C. 723, 726 (1980); Glenn v. Commissioner, 62 T.C. 270, 275 (1974). As a correctional officer, Herbert supervised inmates and handled other custodial duties. The record is not clear whatPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011