Stephen and Sara Galligan - Page 7




                                        - 7 -                                         
          practice of law if she should choose.  Unlike the taxpayer in               
          Beatty, Mrs. Galligan’s pursuit of a law degree qualified her for           
          the practice of law.  Thus, Mrs. Galligan’s law school education            
          was part of a program which qualified her for a new trade or                
          business.  Accordingly, we sustain respondent’s determination               
          that Mrs. Galligan’s legal education expenses are not deductible.           


                                                  Decision will be entered            
                                             under Rule 155.                          
































Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011