What kind of classes would he be allowed to take? Terry probably makes too much money to take the deduction and also probably can't take the deduction because it qualifies him for a new occupation, in what case could he take the deduction? 

Terry is a CPA/partner (self-employed) with an accounting firm in Houston, TX. He has been working more with the international taxation section of his firm. Last year, in order to learn more concerning international tax, Terry enrolled in an international tax law course at the University of Houston Law School. The authorities of the University required Terry to enroll as a regular law student to take the class; and, theoretically, if he continues to attend courses, Terry will graduate with a law degree. Terry deducted the expenses of the course (tuition, books, and travel mileage to the university). The IRS has since challenged the deduction.