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the Minnesota State law library. She was admitted to the bar in
Minnesota on May 7, 1999.
Although the courses taken to obtain her law degree improved
or maintained her skills in her position as a law librarian, Mrs.
Galligan’s employer did not require her to obtain a law degree or
attend law school. The job posting for Mrs. Galligan’s position
as Law Library Manager only indicated that a “[law degree] or at
least two years of professional experience in a law library is
strongly preferred.”
During 1996 and 1997, petitioners claimed deductions of
$13,313 and $14,998, respectively, for Mrs. Galligan’s legal
educational expenses.
Petitioners argue that they are permitted to deduct the
expenses incurred by Mrs. Galligan while attending law school
because the legal educational expenses improved and maintained
her skills as a law librarian. Respondent contends that
petitioners are not entitled to deduct Mrs. Galligan’s legal
educational expenses because the expenses led to her
qualification for a new trade or business.
Because the burden of proof does not affect the result in
this case, we find that section 7491 has no bearing on the
determination of the legal issues before us.
Section 162 allows a deduction for ordinary and necessary
expenses incurred in carrying on a trade or business. Section
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