- 11 - require her to take the courses at issue. We therefore assess whether these course maintained or improved petitioner's skills as a high school English teacher. Whether education maintains or improves skills required by the taxpayer's employment is a question of fact. See Boser v. Commissioner, 77 T.C. at 1131; Schwartz v. Commissioner, 69 T.C. 877, 889 (1978); Baker v. Commissioner, 51 T.C. 243, 247 (1968). The burden of proof is on the taxpayer. See Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933); Boser v. Commissioner, supra at 1131; cf. sec. 7491.3 The fact that petitioner's education is helpful to her in the performance of her employment does not establish that its cost is deductible as a business expense. See Carroll v. Commissioner, 51 T.C. 213, 215 (1968), affd. 418 F.2d 91 (7th Cir. 1969). Petitioner must establish that there is a direct and proximate relationship between the U.C. Extension courses and the skills required in her employment as a high school English teacher. See Kornhauser v. United States, 276 U.S. 145, 153 (1928); Boser v. Commissioner, supra at 1131. A precise correlation is not necessary, but the expenditure must 3 Sec. 7491, as effective for court proceedings arising in connection with examinations commencing after July 22, 1998, shifts the burden of proof to the Commissioner, subject to certain limitations, where a taxpayer introduces credible evidence with respect to factual issues relevant to ascertaining the taxpayer's liability for tax. Petitioner does not contend that her examination commenced after July 22, 1998, or that sec. 7491 is applicable to her.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011