Your client, Duane, is employed as an Assistant Public Defender by the City of New York. In his position, he presents persons accused of crimes who cannot afford an attorney to defend them. Duane frequently represents persons who speak Spanish. Duane knows little Spanish. He is considered taking a conversational Spanish course at a local language school to improve his ability to speak Spanish.
- Duane wants to know if this is tax deductible?
- Duane wants to also improve his ability to convince judges of the innocence of his clients. To this end, he also wants to purchase a few expensive suits, and also take a drama and speech class at a local university. Are either of these things tax deductible?
- Lastly, Duane after year taking Spanish classes, Duane decides he no longer wishes to be an attorney and decides to go back to a university to major in drama and become an actor on Broadway. Can Duane deduct any of that tuition for acting school?
Your answer should be 5- 7 pages long, in FICA format, single spaced. Be sure to include tax code, UR Treasury regulations, court cases, revenue rulings and a few tax articles in your analysis.
