Using just the IRC and the Treasury regulations, address the following research question:
A taxpayer studies tax law at a university on a part-time basis. He works full-time in the tax department of a large accounting firm and anticipates that the classes will help him become more productive and efficient in his work. Unfortunately, his employer, although supportive of his attending classes, is not reimbursing the taxpayer for any of the $10,000 tuition costs. Can the taxpayer take a deduction for his educational expenses? Do you feel you can adequately answer this question using only the Code and Treasury regulations?