- 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.
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