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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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