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Income Tax Keyed to Graetz
Wassenaar v. Commissioner
Citation:72 T.C. 1195 (1979)
Petitioner attended a master of law program at New York University (NYU) in 1973 after graduating from Wayne State University Law School in June 1972. In 1973, Petitioner claimed business expense deductions under Section 162(a) of the Internal Revenue Code for his tuition, books, and other academic expenses incurred while attending NYU. The Commissioner of Internal Revenue asserted a deficiency against Petitioner, disallowing the claimed deductions as Petitioner was not engaged in a trade or business.
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