Herbert J. Meeks and Paula J. Meeks - Page 7

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            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 what                               



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