Burnstein v. Commissioner
United States Tax Court
Held, although T had a master of education degree and not only taught dyslexic (learning-disabled) children but also counseled their parents on how to deal with them at home, her educational expenses incurred in obtaining a degree of master of social work (M.S.W.) were nondeductible because such education went beyond merely improving her skills and led "to qualifying [her] in a new trade or business." Sec. 1.162-5(b)(3)(i), Income Tax Regs.
1Opinion of the Court
Myron Burnstein and Muriel Burnstein, Petitioners v. Commissioner of Internal Revenue, Respondent
Burnstein v. Commissioner
Docket No. 8868-74
United States Tax Court
66 T.C. 492; 1976 U.S. Tax Ct. LEXIS 91;
June 17, 1976, Filed
Decision will be entered for the respondent.
Held, although T had a master of education degree and not only taught dyslexic (learning-disabled) children but also counseled their parents on how to deal with them at home, her educational expenses incurred in obtaining a degree of master of social work (M.S.W.) were nondeductible because such education went beyond merely…
2Cases cited8 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Bodley v. CommissionerUnited States Tax Court · 1971
- O'Donnell v. CommissionerUnited States Tax Court · 1974
- Jungreis v. CommissionerUnited States Tax Court · 1970
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