Judge Morrison has one of his off-the-benchers, and it certainly justifies the title first set forth hereinabove at the head hereof, as my expensive colleagues would say.

Jacqueline Garcia-Bravo, Docket No. 26566-22, filed 1/1/7/24, wanted the Section 25A(b)(1) American Opportunity Credit for herself and her son. Except JGB was over the AGI limit for the Lifetime Learning Credit, Section 25A(c)(1). And JGB had already used up her four-year American Opportunity Credit.

So only son is still in the hunt.

“At trial, petitioner contended that her qualified tuition and related expenses for [year at issue] include four expenses for which petitioner introduced receipts into evidence (the expenses for the two computers, the office chair, the laptop messenger bag, and the ink cartridge for a printer). Petitioner also contended that qualified tuition and related expenses include the expenses of books paid by petitioner, through her son, at the college bookstore for her son’s course of study. The books were paid for in cash and petitioner did not introduce receipts for them into evidence. These five types of expenses are the only expenses that petitioner contended at trial are qualified tuition and related expenses.” Transcript, at p. 6.

But all son’s college required were the books.

“Respondent contends that the book expenses are unproven as to the amount paid. However, petitioner and petitioner’s son credibly testified that eight books were purchased at a cost per book of at least $100. Under the Cohan principle, we reasonably estimate that the cost of each book was $100 and that the total cost of the books was $800. To the extent respondent contends that the book expenses were not ‘required’ within the meaning of the Code and the Regulations, we find that the book expenses were required for the enrollment and attendance of petitioner’s son for courses of instruction at the college he attended.

“In conclusion, we hold that the $800 cost of the books are qualified tuition and related expenses within the meaning of section 25A(b)(l).” Transcript, at p. 7.