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expenses, (3) that Mr. Agbaniyaka paid or incurred each of the
claimed educational expenses, and (4) that the courses that
petitioners contend Mr. Agbaniyaka took maintained or improved
the skills required in his employment as a revenue agent or that
the Internal Revenue Service expressly required Mr. Agbaniyaka to
attend any such courses.
On the record before us, we find that petitioners have
failed to carry their burden of establishing that they are
entitled for each of their taxable years 2002 through 2004 to the
deduction under section 162(a) that they claim for Mr.
Agbaniyaka’s educational expenses.10
We next consider petitioners’ claimed union dues. 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) that they were members of a union, (2) that they
paid the claimed union dues, and (3) the amounts of any such
dues.
10The record does not establish the mode of transportation
that Mr. Agbaniyaka contends he used to travel to and from
certain schools. Assuming arguendo that petitioners had estab-
lished for each of their taxable years 2002 through 2004 the
deductibility under sec. 162(a) of the claimed educational
expenses and that the mode of transportation that Mr. Agbaniyaka
used to attend certain courses was listed property within the
meaning of sec. 280F(d)(4), petitioners would still have to
satisfy the requirements of sec. 274(d) with respect to any
claimed transportation expenses. On the record before us, we
find that they have not done so. See sec. 274(d)(4); sec. 1.274-
5T(b)(6), Temporary Income Tax Regs., 50 Fed. Reg. 46016 (Nov. 6,
1985).
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Last modified: November 10, 2007