Taxpayers generally may deduct all the ordinary and necessary expenses paid or incurred, during the tax year, in carrying on a trade or business.  Interesting questions arise when an individual moves to a new country of residence.  This was recently illustrated by a Court of Appeals decision involving a U.S. citizen who was German lawyer.  He returned to the U.S. and, in order to sit for the bar, was required to take additional law school classes. Elizabeth V. Zanet explores whether U.S. law school tuition was deductible.