Ninth Circuit Affirms Son's Film Classes Aren't Deductible Expenses

CONSTANTINE G. CRISTO,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.

NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT

Tax Ct. No. 2161-12

MEMORANDUM^*

Appeal from a Decision of the United States Tax Court

Submitted July 15, 2019^**

Before: SCHROEDER, SILVERMAN, and CLIFTON, Circuit Judges.

Constantine G. Cristo appeals pro se from the Tax Court's decision, following a partial bench trial, upholding the Commissioner of Internal Revenue's determination of deficiencies and penalties, after concessions, for tax year 2002. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court's conclusions of law and for clear error its factual findings. Meruelo v. Comm'r, 691 F.3d 1108, 1114 (9th Cir. 2012). We affirm.

The Tax Court did not clearly err in determining that Cristo was not entitled to deduct educational expenses for his son as a business expense under 26 U.S.C. § 162. See Lee v. Comm'r, 723 F.2d 1424, 1426 (9th Cir. 1984) (describing when educational expenses may be deductible as business expenses).

Contrary to Cristo's contention, there is no authority that dictates that the Tax Court should have shifted the burden of proof to the Commissioner.

AFFIRMED.