Benjamin O. & Linda L. Agbaniyaka - Page 14




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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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