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Petitioner argues that he was similarly situated. He was a
member of the New York State Bar while employed at Kelley Drye
and at Davis Polk as a summer associate. With respect to his
work at Davis Polk, however, petitioner earned 3 hours of class
credit towards his J.D./M.B.A. degrees for his work at Davis
Polk. Furthermore, the arrangement of being a summer associate
is more indicative of an educational pursuit, rather than being
engaged in a trade or business of practicing law. The title is
also more indicative of being a law clerk. Indeed, petitioner
testified: “I have always been a full-time student from 1997
through 2001”, and he maintained a student visa throughout this
period. Petitioner also failed to establish that his
compensation and assignments were similar to other full-time
associates at Kelley Drye and/or Davis Polk.
In sum, we believe that petitioner had an “uninterrupted
continuity in his legal education.” Wassenaar v. Commissioner,
supra at 1199; see also Link v. Commissioner, 90 T.C. 460 (1988),
affd. without published opinion 869 F.2d 1491 (6th Cir. 1989);
Baker v. Commissioner, 51 T.C. 243, 247 (1968). Between 1997 and
2001, petitioner was a full-time student and earned three law
degrees. Petitioner enrolled in each degree program immediately
after completion of the preceding one. Petitioner was not
engaged in a trade or business of being a practicing attorney.
Having decided that petitioner does not satisfy the
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