Warren v. Commissioner

T.C. Memo. 2003-175 (2003)

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Warren v. Commissioner

United States Tax Court
T.C. Memo. 2003-175 (2003)

SC

Facts

Warren (plaintiff) was a minister. Seeking to improve his skills as a minister, Warren began taking classes at a local university, including communication, sermon writing, and management. As a result of his classes, Warren earned a bachelor’s degree in human services. Warren deducted his tuition and other school-related expenses from his taxable income on his income tax return. The Internal Revenue Service (IRS) (defendant) ruled that the education expenses were not deductible. Warren appealed to the United States Tax Court.

Rule of Law

Issue

Holding and Reasoning (Vasquez, J.)

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Federal Income Tax

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