Unpublished Disposition, 861 F.2d 268 (9th Cir. 1988)Annotate this Case
Albert A. SIMAY and Flora L. Simay, Plaintiffs-Appellants,v.UNITED STATES of America, Defendant-Appellee,
United States Court of Appeals, Ninth Circuit.
Submitted* Aug. 15, 1988.Decided Oct. 24, 1988.
Before FLETCHER, PREGERSON and CANBY, Circuit Judges.
Albert Simay (Simay), pro se, appeals the district court's order in favor of the United States following a bench trial. On their amended joint tax return for 1979, the Simays claimed $16,731 as a business deduction for educational expenses incurred during a summer trip to Europe in 1979. Simay contends the district court erred by holding that the Simay's European travels were not deductible as an educational expense.
The district court did not clearly err by finding that the Simay's trip to Europe was not undertaken primarily for the purpose of maintaining or improving his skills as a teacher and were not required as a condition of his salary, status, or employment. See Adelson v. United States, 342 F.2d 332, 334 (9th Cir. 1965); Treas.Reg. Sec. 16205(a) (1967). The district court reviewed the Simays' activities in Europe and found that they were similar to that of any tourist on a sightseeing trip. Although the Simays took an intensive class in French, French was not part of the core curriculum where Mr. Simay taught. Mr. Simay neither discussed his trip with anyone at his school, nor prepared a written report or any type of presentation. Therefore, the district court did not err by holding that the incurred expenses were not deductible. We affirm.