Background Note | HBS Case Collection | November 2005

Allemeier Commissioner

by Henry B. Reiling and Kevin Wall

Abstract

An employee who worked full time while pursuing an MBA wishes to deduct his tuition expenses in computing his federal income tax. The IRS denied the deduction as a violation of several of its policies interpreting the relevant statute. Are the expenses deductible?

Keywords: Budgets and Budgeting; Policy; Taxation; Employees; Law;

Citation:

Reiling, Henry B., and Kevin Wall. "Allemeier Commissioner." Harvard Business School Background Note 206-079, November 2005.