David is employed as an Public Defender by the City of Chicago. In his position, he presents persons accused of crimes who cannot afford an attorney to defend them. David frequently represents persons who speak Russian. David knows little Russian. He is considered taking a conversational Russian course at a local language school to improve his ability to speak Russian.
- 1) David wants to know if this is tax deductible?
- 2) David 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?
3) Lastly, David after year taking Russian classes, David decides he no longer wishes to be a Public Defender and decides to go back to a university to major in drama and become an actor Can David deduct any of that tuition for acting school?
Need 5 pages double spaced. Please include United States tax codes, Treasury Regulations, Court Cases, and Revenue Rulings.
