Almost any educational course could potentially qualify you for a new career and the IRS has been traditionally arbitrary in throwing out educational expense deductions for precisely that reason.
It is nice to see a citizen turn the tables on the sonzabitches. Bravo for her!
Agreed! The nurse has a point. Some doctors and administrators can be a real pain. So said a friend who was both an orthopedic surgeon and hospital administrator. He worked at one of the suburban hospitals in the Chicago area before moving to the exec position at a small hospital in northern Wisconsin.
Not my experience and I've seen dozens flow right through. If you are with the IRS, then you may know something we don't. But, the standard is still, it has to improve your performance in the current career and not qualify you for another career.
The argument of the nurse was, of course, logical...or the court wouldn't have sided with her. But, this was not some exotic, out-of-the-park, lucky shot.