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Income Tax Keyed to Bankman
Kopaigora v. Commissioner
Citation:
Tax Court Summary Opinion 2016-35 (August 2, 2016)Facts
In 2010, Petitioner enrolled in an EMBA degree program to improve his leadership skills in corporate finance and management. In 2011, while Petitioner was still pursuing his EMBA degree, he was fired from his employment at Marriott International Corp. Petitioner continued with his classes while unemployed and graduated from the program in August 2012. In September 2012, Petitioner was hired as vice president of finance of a new firm, Driveit Financial Services. Petitioner deducted the cost of his EMBA program as an educational expense under § 162(a). The Commissioner of Internal Revenue disallowed the deduction, asserting that Petitioner did not qualify due to his indefinite period of unemployment. Additionally, the Commissioner determined the program did not maintain or improve specific skills required for his employment as required under Reg. § 1.162-5(a)(1), and that the degree qualified him for a new trade or business, which is disqualifying under Reg. § 1.162-5(b).
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