Have you ever thought of going to law school? Well just remember that law school expenses are not deductible, even for foreign-trained attorneys.
A U.S. citizen in Germany took courses and got a license to practice law there. Later, he returned to the U.S. and obtained a degree from an American law school. He attended school full-time and wasn’t employed. The Tax Court nixed his write-off for the cost of his legal education because he entered into a new trade or business when he became qualified to practice law in the U.S.