2 pages

Written Project

Anthony Antunicci, a Massachusetts lawyer, has tired of the long, cold New England winters. He recently spent three months in Florida where he took a Florida bar review course which enabled him to successfully pass the Florida bar exam. He has since opened a second law office in Coral Gables and plans to work in that office from January through March each year. His younger brother, Joey, will operate their Boston office in his absence.

Can Anthony deduct the cost of the Florida bar review course as an education expense since he has already established himself in the profession if being a lawyer by previously passing the Massachusetts bar exam? Yes

While I am obviously interested in your conclusions, this alone will not get you a reasonable grade.

· You must cite at least one reference, e.g., IRC section,

· You must cite more than one case,

· You should note which database you used.

Please do not treat this as a High School essay – it is a business report; please use the format and headings as shown in Appendix A (A-2) of the textbook – failure to do so will cause a deduction in points.

As mentioned, if submitted to me reasonably in advance, I can review and give you feedback – submitting it to me around two working days ahead of the due date will not be considered in advance.

Due date: May 8, 2018