Takahashi v. Commissioner
United States Tax Court
87 T.C. 126 (1986)
Relevant factsFree
California science teachers the Takahashis (plaintiffs) attended a Hawaiian multiculturalism seminar involving classroom instruction and field trips, not required by their employer though state law required some multicultural coursework, and deducted the trip's costs as education expenses; the commissioner (defendant) disallowed the deduction for lack of connection to their teaching duties.
IssueFree
Whether a federal taxpayer's education expenses are tax deductible only if the taxpayer demonstrates a connection between those expenses and the taxpayer's particular job skills.