Carroll v. Commissioner
United States Court of Appeals for the Seventh Circuit
418 F.2d 91 (1969)
Relevant factsFree
Police officer Carroll (plaintiff) took university philosophy courses part-time, with his eventual goal of a law degree, and his employer accommodated his class schedule as part of a general policy encouraging further education; he deducted the tuition as a job-skill-improvement expense, but the tax commissioner (defendant) disallowed the deduction, and the tax court ruled for the commissioner, prompting Carroll's appeal.
IssueFree
Whether a taxpayer's educational expenses are tax deductible when the coursework generally improves the taxpayer but lacks a specific connection to skills required by the taxpayer's actual trade or business.