Logourl black
From our private database of 14,100+ case briefs...

Kopaigora v. Commissioner

United States Tax Court
T.C. Summary Opinion 2016-35


Alex Kopaigora (plaintiff) worked for Marriott International Corporation as an established finance and accounting business manager. In July 2010, Kopaigora enrolled in a weekend EMBA program. Kopaigora took classes that included Introduction to Management, Corporate Financial Reporting, and Human Resources Management. In April 2011, Marriott fired Kopaigora. Kopaigora continued to attend classes, while also searching for a full-time job in the corporate finance and accounting industry. In August 2012, Kopaigora graduated with his EMBA. In September 2012, Driveit Financial Services hired Kopaigora as Vice President of Finance. On his federal income tax return, Kopaigora claimed a deduction for his education expenses. The Internal Revenue Service (IRS) (defendant) determined that the expenses were not deductible. Kopaigora appealed.

Rule of Law

The rule of law is the black letter law upon which the court rested its decision.

To access this section, please start your free trial or log in.


The issue section includes the dispositive legal issue in the case phrased as a question.

To access this section, please start your free trial or log in.

Holding and Reasoning (Nega, J.)

The holding and reasoning section includes:

  • A "yes" or "no" answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

To access this section, please start your free trial or log in.

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 223,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.