Warren v. Commissioner
United States Tax Court
T.C. Memo. 2003-175 (2003)
Relevant factsFree
Warren (plaintiff), a working minister, took university courses aimed at improving his ministerial skills, including communication and sermon writing, but the coursework resulted in a bachelor's degree in human services; he deducted the tuition and related expenses as business expenses, and the IRS (defendant) disallowed the deduction, prompting Warren's Tax Court appeal.
IssueFree
Whether education expenses are tax deductible if they qualify the taxpayer for a new trade or business.