The U.S. Tax Court has ruled against a business student who tried to deduct the cost of tuition for his Masters of Business Administration program, a case that could have major implications for other MBA students who hope to make their tuition more affordable.

In a ruling Monday, U.S. Tax Court Judge Kathleen Kerrigan decided against Adam Edward Hart and his wife Lisa Denning Hart. Adam Hart enrolled in an MBA program with a concentration in finance at Rollins College in Winter Park, Fla., in January 2009. That year, he was employed by a company called Priority Healthcare Distribution, and later after brief periods of unemployment for ADP Totalsource and Walgreen, but none of his employers required him to attend MBA courses. He now works for McKesson as a drug sales representative.

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