Sharon v. Commissioner
United States Tax Court
66 T.C. 515 (1976)
Relevant factsFree
Attorney Sharon (plaintiff) deducted his New York college, law school, and bar-exam costs, plus a later California bar-exam course after relocating for an IRS job that did not require California licensure; the commissioner (defendant) disallowed both sets of deductions as personal expenses.
IssueFree
Whether a federal taxpayer's costs are tax-deductible education expenses if the costs are incurred to meet the minimum educational requirements for a trade or business.