TAKAHASHI v. COMMISSIONER
87 T.C. 126 (1986)
NATURE OF THE CASE: Takahashi (Ps) appealed income tax deficiencies wherein Ps' argument
that a seminar that they attended on Hawaiian Cultural transition enabled them to better
understand minority students, and maintain or improve skills required to teach science to
them; thus, the expenses related to the seminar were deductible education expenses under
I.R.C. 162(a).
FACTS: Ps, husband and wife, resided in Hacienda Heights, California. They were employed
as science teachers by the Los Angeles Unified School District. Approximately 25 percent of
Mrs. Takahashi's students were minorities while almost all of Mr. Takahashi's students were
minorities. Most of the minority students taught by Ps were Hispanic. California State
Education Code requires that each teacher must complete a minimum of two semester units in a
course of study dealing with multicultural societies to receive promotions and salary
increases. Ps attended a seminar held in Hawaii entitled 'The Hawaiian Cultural Transition
in a Diverse Society' which satisfied the California requirements. Ps, together with their 2
1/2-year-old son, spent 10 days in Hawaii. The seminar was for 9 out of the 10 days and
lasted from 1 to 6 hours each day and consisted of classroom instruction as well as tours of
Polynesian cultural attractions and visits to the homes of local natives. When not
participating in the seminar they would take their son sightseeing or spend time relaxing at
the beach. Ps claimed the expenses as an education expense under section 162(a). IRS (D)
disallowed this deduction. Ps petitioned.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
Get
free access to the entire content for Mac, PC or Online
for 2-3 days and free samples
of all kinds of products.
for 2-3 days and free samples of all kinds of products.
https://bsmsphd.com
© 2007-2016 Abn Study Partner
No comments:
Post a Comment