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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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