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duties and activities were required of Herbert as a sergeant
instructor, but the title of the position itself suggests that
the primary duty would be instructing students at the academy.
Thus, we find that the duties and activities of a correctional
officer and a sergeant instructor are significantly different.
Upon completing the courses, Herbert met the 2-year college
education requirement of the instructor position. We find that
these courses qualified Herbert for the duties and activities of
a sergeant instructor. Accordingly, we conclude that the
education qualified Herbert for a new trade or business and
sustain respondent's disallowance of the education expenses under
section 162.
Job-Seeking and Tax Return Preparation Expenses
Petitioners also claimed deductions for miscellaneous
expenses incurred in job seeking and for tax return preparation.
Petitioners have presented no evidence to support the claimed
job-seeking expenses or the tax preparation fee. We cannot be
sure that petitioners intended to abandon these issues, but in
any case we sustain respondent's disallowance of these deductions
as petitioners have not met their burden of proof on these
matters.
Trade or Business Expenses
As we stated earlier, section 162(a) allows a deduction for
all ordinary and necessary expenses incurred during the taxable
year in carrying on a trade or business. An employee's trade or
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