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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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