October 28, 2008
Willens: How M.B.A. Students Can Deduct Their Education Expenses
Robert Willens (Robert Willens LLC, New York; Adjunct Professor, Columbia) has published Deducting an MBA Candidate's Education Expenses, 121 Tax Notes 415 (Oct. 27, 2008):
Robert Willens examines whether a master's in business administration candidate can deduct his expenses for federal income tax purposes, concluding that the typical MBA candidate should be able to comply with the tests laid out by courts, despite the IRS's reluctance to allow the deduction.
Prior TaxProf Blog coverage:
- Tax Court Denies Deduction for M.B.A. Expenses (8/19/04)
- Washington Post on Tax Court's Denial of M.B.A. Expense Deductions (8/23/04)
- More on Tax Deduction for M.B.A. Expenses (8/26/04)
- Tax Court Allows Deduction for M.B.A. Expenses (9/1/05)
- More on Deductibility of M.B.A. Expenses (9/9/05)
- Deductibility of J.D. and M.B.A. Expenses (10/21/05)
- Tax Court Denies Attorneys' Fees in Allemeier MBA Expense Case (2/17/06)
- Tax Court Denies Deduction for Harvard M.B.A. Expenses (2/29/08)
TrackBack URL for this entry:
Listed below are links to weblogs that reference Willens: How M.B.A. Students Can Deduct Their Education Expenses:
Hard working, decent law student seeks employment...
What about J.D.'s?
Posted by: GU | Oct 28, 2008 9:39:39 PM
I thought the argument was going to be for deductability of the MBA degree as a Section 165(c)(3) casualty loss due to the catastrophic collapse of the financial employment market.
Posted by: | Oct 28, 2008 11:35:28 PM