Christopher D. and Kristie M. Farran - Page 21

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          conditions are satisfied.  Sec. 1.162-5(a), Income Tax Regs.  The           
          education must either maintain or improve skills the taxpayer               
          needs for his or her trade or business, or the education must               
          meet express requirements set forth by law or regulation or the             
          taxpayer’s employer as a condition to the taxpayer’s retention of           
          his or her employment.  Id.  Even if the education meets one of             
          these alternatives, there is an exception to the deductibility of           
          education expenses.  Education expenses are not deductible if the           
          education allows the taxpayer to meet the minimum educational               
          requirements for his or her job or to qualify the taxpayer for a            
          new trade or business.  Garwood v. Commissioner, 62 T.C. 699                
          (1974); sec. 1.162-5(b), Income Tax Regs.                                   
               Mr. Farran testified that the $461 petitioners claimed                 
          represented mileage expenses incurred when Mr. Farran traveled              
          from his home in Farmington, Minnesota, to his classes at Dakota            
          County Technical College.  Passenger automobiles are listed                 
          property under section 280F, and strict substantiation is                   
          therefore required.  Sec. 274(d).  No deduction is allowed for              
          any travel expense unless the taxpayer corroborates by adequate             
          records or by sufficient evidence corroborating the taxpayer’s              
          own statement the amount of the expense, the mileage for each               
          business use of the automobile and the total mileage for all use            
          of the automobile during the taxable period, the date of the                
          business use, and the business purpose for the use.  Sec. 1.274-            

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