c**i
发帖数: 6973 | 1 【 以下文字转载自 Accounting 讨论区 】
发信人: choi (choi), 信区: Accounting
标 题: MBA Tuition May Be Deducted
发信站: BBS 未名空间站 (Mon Jan 11 16:30:02 2010, 美东)
Laura Sanders, Nurse Outduels IRS Over MBA Tuition; How One Woman Went to
Tax Court and Won Deduction.
Wall Street Journal, Jan. 11, 2010.
http://online.wsj.com/article/SB10001424052748703535104574646582965101664.html
My comment:
(a) muscle (vt): "to use strength or influence on: achieve by coercion"
Webster (3rd ed, 1961)
The means can be either physical o | c**i
发帖数: 6973 | 2 This case is too new for a citation, if any.
But here is the decision.
Singleton-Clarke v. Commissioner of Internal Revenue. United States Tax
Court Summary Opinion 2009-182, Dec. 2, 2009 (Docket No. 27975-07S).
http://www.ustaxcourt.gov/InOpHistoric/SINGLETON-CLARKE.SUM.WPD.pdf | i****y
发帖数: 5184 | 3 tax law本来就没有说凡是MBA学费就不能报销，只是说professional study （MBA，JD
，MD之类）taken for qualifying one for trade or business不能deduct吧。
我记得老师说过如果你读JD是为了以后去教书，而不打算过bar，去practice，那么是
可以argue deduction的。
同理，如果你读accounting是为了自娱自乐家庭理财，而不会去考什么CPA，或者用这
个degree去找工作，应该可以deduct的吧。
欢迎tax law的大拿指正。
【在 c**i 的大作中提到】
: This case is too new for a citation, if any.
: But here is the decision.
: Singleton-Clarke v. Commissioner of Internal Revenue. United States Tax
: Court Summary Opinion 2009-182, Dec. 2, 2009 (Docket No. 27975-07S).
: http://www.ustaxcourt.gov/InOpHistoric/SINGLETON-CLARKE.SUM.WPD.pdf
| c**i
发帖数: 6973 | 4 That seemed to be the argument of the petitioner, according to WSJ. About
why IRS rejected it, one will have to read IRS brief before the court, which
should have been incorporated in the court opinion.
JD
* * *
【在 i****y 的大作中提到】
: tax law本来就没有说凡是MBA学费就不能报销，只是说professional study （MBA，JD
: ，MD之类）taken for qualifying one for trade or business不能deduct吧。
: 我记得老师说过如果你读JD是为了以后去教书，而不打算过bar，去practice，那么是
: 可以argue deduction的。
: 同理，如果你读accounting是为了自娱自乐家庭理财，而不会去考什么CPA，或者用这
: 个degree去找工作，应该可以deduct的吧。
: 欢迎tax law的大拿指正。
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