A self-employed meat-and-seafood salesman from Sacramento, Calif., tried to deduct a class taught by the Church of Scientology as a business expense, saying it was necessary for his career.
He said that, in total, the 20-day class cost him nearly $1,500 between fees and travel.
The court held that the meat man could have read the same book at home and that that particular class was not absolutely necessary for his work.
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Last updated March 01 2011: 10:59 AM ET