Kopaigora v. Commissioner
United States Tax Court
T.C. Summary Opinion 2016-35
Alex Kopaigora (plaintiff) was an established finance and accounting business manager at Marriott when he enrolled in a weekend Executive MBA program in 2010, taking courses like Introduction to Management, Corporate Financial Reporting, and Human Resources Management. Marriott fired him in April 2011, but he continued attending classes while searching for full-time finance and accounting work, graduated with his EMBA in August 2012, and was hired the next month as Vice President of Finance at Driveit Financial Services. The IRS (defendant) disallowed the education-expense deduction Kopaigora claimed on his tax return, and he petitioned for review.
Whether a taxpayer can deduct education expenses when the education maintains or improves skills required in his existing employment, trade, or business.