- 9 -
percent of their expenses from the Professional Development Fund
up to $10,000 among all of the attorneys in petitioner's office.
Petitioner claimed $933.50 for educational expenses in 1992, of
which $150 was reimbursed by the county. Therefore, it appears
that petitioner, if he had requested reimbursement, could have
been reimbursed another $616.75 ($450 + 166.75), leaving $166.75
as unreimbursed educational expenses. Educational expenses are
considered ordinary and necessary business expenses if the
education maintains or improves skills required by the taxpayer
in his employment, or meets the express requirements of an
employer, imposed as a condition for the taxpayer's continued
employment, status, or rate of compensation. Sec. 1.162-5(a),
Income Tax Regs. Personal expenses are not deductible. Sec.
262.
Petitioner's educational expenses were for various legal
seminars and training courses. This is the type of education
designed to maintain or improve petitioner's skills as a public
defender. Petitioner, therefore, is entitled to deduct his
educational expenditures to the extent he could not have been
reimbursed--$166.75.
The county also reimbursed public defenders for any required
travel. Petitioner has failed to show that he requested
reimbursement for any of his travel expenses; therefore, we
sustain respondent on this issue.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011