- 6 -
Cir. 1959), affg. T.C. Memo. 1958-60; Rink v. Commissioner, 51
T.C. 746, 751 (1969). Accordingly, these expenses are not
deductible by petitioner.
Petitioner also included educational expenses in the job
expenses deduction and other miscellaneous itemized deductions
claimed on the Schedule A.
Education expenses may qualify for deduction as a trade or
business expense under section 162(a) if the education (1)
maintains or improves the skills required in the taxpayer’s
employment or other trade or business, or (2) meets the express
requirements of the taxpayer’s employer, or of applicable law or
regulations, imposed as a condition to the retention by the
taxpayer of an established employment relationship, status, or
rate of compensation. Sec. 1.162-5(a), Income Tax Regs. There
is nothing in the record that indicates that petitioner’s
educational expenses, including tuition and related expenses,
fell within one of these two categories. There is no suggestion
that the education maintained or improved skills which petitioner
used in his duties at Suffola, or Cooper Union for that matter,
or that it was required in the context of his established
employment relationship, status, or rate of compensation.
Because the education expenses do not meet the requirements of
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