Benjamin O. & Linda L. Agbaniyaka - Page 13




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          petitioners, they are entitled for each of their taxable years              
          2002 through 2004 to a deduction under section 162(a) for those             
          claimed expenses as unreimbursed employee expenses.                         
               Expenses that a taxpayer incurs “in obtaining an education             
          or in furthering his education are not deductible unless they               
          qualify under section 162 and  1.162-5.”  Sec. 1.262-1(b)(9),              
          Income Tax Regs.  Section 1.162-5(a), Income Tax Regs., provides            
          that expenses relating to education are deductible as ordinary              
          and necessary business expenses if that education                           
                    (1) Maintains or improves skills required by the                  
               individual in his employment or other trade or busi-                   
               ness, or                                                               
                    (2) Meets the express requirements of the individ-                
               ual’s employer * * * imposed as a condition to the                     
               retention by the individual of an established employ-                  
               ment relationship, status, or rate of compensation.                    
               The question whether education maintains or improves skills            
          required by the individual in his employment is one of fact.                
          Boser v. Commissioner, 77 T.C. 1124, 1131 (1981).  The taxpayer             
          must show that there was a direct and proximate relationship                
          between the education and the skills required in the taxpayer’s             
          employment.  Kornhauser v. United States, 276 U.S. 145, 153                 
          (1928); Schwartz v. Commissioner, 69 T.C. 877, 889 (1978).                  
               On the record before us, we find that petitioners have                 
          failed to carry their burden of establishing for each of their              
          taxable years 2002 through 2004 (1) the nature of each of the               
          claimed educational expenses, (2) the amount of each of those               






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