Tax Court Denies Deduction For Professor’s DirecTV, Internet & Cell Phone As Part Of His ‘Lifelong Burden Of Developing Knowledge’

Tanzi v. Commissioner, T.C. Memo. 2016-148 (Aug. 9, 2016): During the first half of 2011 the Tanzis were employed by Seminole State College. Dr. Tanzi taught math and communications classes as an adjunct professor, and Mrs. Tanzi was employed as a campus librarian. Dr. Tanzi is highly educated—he holds a…

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