Czarnecki v. United States

In the United States Court of Federal Claims No. 15-1381'1` Filed october 13, 2017 F| l_ED NOT FOR PUBLICATION l 7 "jS.“.T 1 3 E;'Uil ) U.S. COURT OF JERRY JOHN CZARNECKI, JR., § FEDERAL C|_AIMS Plaintiff, ) ) Pro se; Summary Judgment, RCFC 56; v. ) Ordinary and Necessary Business ) Expense, Internal Revenue Code § 162; 'I`HE UNITED STATES, ) Treasury Regulations § 1.162-5. ) Defendant. ) ) Jerry J()hn Czar"necki, Woodbridge, VA, plaintiff pro ,s'e. Jason S. Selmom, Attorney of Record, Blaine G. Saito, Trial Attorney, Mary M. Al)are, Assistant Chief, Davz'd [. Pincus, Chief, Davz'cl A. Hul)bert, Acting Assistant Attorney General, Court of F ederal Claims Section, Tax Division, United States Department of lustice, Washington, DC, for defendant. MEMORANDUM OPINION AND ORDER GRIGGSBY, Judge I. INTRODUCTION In this tax refund matter, plaintiff pro se, Jerry John Czarnecki, seeks to deduct certain educational expenses incurred in connection with researching and writing his doctoral thesis as an ordinary and necessaly business expense, pursuant to Section 162 of the Internal Revenue Code and Treasury Regulations § l.162-5. See generally Compl. The parties have filed cross- motions for summary judgment on the issue of Whether plaintiff is entitled to deduct these expenses, pursuant to Rule 56 of the Rules of the United States Court of F ederal Claims (“RCFC”). See generally Def. Mot.; Pl. Mot. For the reasons discussed below, the Court GRANTS the government’s motion for summary judgment and DENIES plaintiffs cross- motion for summary judgment '?|Jl'r' L'-|B[I |I||J|I||J 113le '-}E'?B II. FACTUAL AND PROCEDURAL BACKGROUNDl A. Factual Background Plaintiff is a professional engineer Compl. at i'l; Def. Mot. at l. ln 2010, plaintiff engaged in research and Writing in connection With his doctoral thesis for a Ph.D. program in structural engineering at the Massachusetts Institute of Technoiogy (“MIT”). Def. Mot. at l. ln this tax refund action, plaintiff seeks to deduct these educational expense as an ordinary and necessary business expenses, pursuant to Section 162 of the Internal Revenue Code (“I.R.C.”) and Treasury Regulations § l.162~5. See generally Compl. 1. Plaintiff’s Educational Background And Work History The material facts in this tax refund case are undisputed Plaintiff has studied and Worl