A taxpayer is a 30-year-old junior high school history teacher in Maine. Her classes focus on the history of the Roman Empire. She plans on tracing the expansion of the Roman Empire by, traveling on her own time through each of the countries in which the Romans held power. This trip will be costly and she would like to take the expense as an educational deduction.
a. What are the relevant facts? Are there additional questions you need to ask? What facts, if any, are not relevant?
b. What is the research question or issue?
c. Does the Code help answer the research question? What Code sections apply and why?