Link v. Commissioner
United States Tax Court
After obtaining an undergraduate degree in operations research, P began employment in his professional area for the summer and then ceased the employment and continued his education seeking a Master of Business Administration degree. P contends that he was qualified for, and established, in a trade or business and that the cost of his graduate education was deductible because it improved and maintained his skills.
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After obtaining an undergraduate degree in operations research, P began employment in his professional area for the summer and then ceased the employment and continued his education seeking a Master of Business Administration degree. P contends that he was qualified for, and established, in a trade or business and that the cost of his graduate education was deductible because it improved and maintained his skills. R contends that petitioner was not established in his trade or business and that the educational costs were not deductible. Held, P is not entitled to deduct the cost of his…
1Opinion of the Court
Ross Lawrence Link, Petitioner v. Commissioner of Internal Revenue, Respondent
Link v. Commissioner
Docket No. 44158-85
United States Tax Court
90 T.C. 460; 1988 U.S. Tax Ct. LEXIS 32; 90 T.C. No. 32;
March 17, 1988; As amended March 30, 1988 March 17, 1988, Filed
Decision will be entered for the respondent.
After obtaining an undergraduate degree in operations research, P began employment in his professional area for the summer and then ceased the employment and continued his education seeking a Master of Business Administration degree. P contends that he was qualified for, and established, in a…
2Cases cited5 opinions
- Nico v. CommissionerUnited States Tax Court · 1977
- Linen Thread Co. v. CommissionerUnited States Tax Court · 1950
- Severino R. Nico, Jr. And Teresita v. Nico v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Link v. CommissionerUnited States Tax Court · 1988
- Continental Trading, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959