George W. Warren and Florence J. Winterheld - Page 6

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          employer imposed as a condition for the taxpayer’s continued                
          employment, status, or rate of compensation.  Sec. 1.162-5(a),              
          Income Tax Regs.                                                            
               Education expenses, however, are not deductible if they are            
          “made by an individual for education which is part of a program             
          of study being pursued by him which will lead to qualifying him             
          in a new trade or business.”  Sec. 1.162-5(b)(3)(i), Income Tax             
          Regs.  This is so even if the courses meet the express                      
          requirements of the employer.  Jungreis v. Commissioner, 55 T.C.            
          581, 591 (1970).  It is immaterial whether the individual                   
          undertaking the education intends to or does in fact become                 
          employed in a new trade or business.  Bodley v. Commissioner, 56            
          T.C. 1357, 1360 (1971).                                                     
               Whether the education qualifies a taxpayer for a new trade             
          or business depends upon the tasks and activities which he was              
          qualified to perform before the education and those which he is             
          qualified to perform afterwards.  Weiszmann v. Commissioner, 52             
          T.C. 1106, 1110 (1969), affd. per curiam 443 F.2d 29 (9th Cir.              
          1971).  We have repeatedly disallowed education expenses where              
          the education qualifies the taxpayer to perform significantly               
          different tasks and activities.  Browne v. Commissioner, 73 T.C.            
          723, 726 (1980); Glenn v. Commissioner, 62 T.C. 270, 275 (1974).            
          Further, the taxpayer’s subjective purpose in pursuing the                  
          education is irrelevant, and the question of deductibility is not           

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