We're Bad Note-Takers

Looking over notes scribbled in the margin we took from a tax case we read last week.

Text: "The six courses in which plaintiff was enrolled included two English, two Philosophy, one History and one Political Science course. Petitioner justified the deduction under § 162(a) as an expense 'relating to improving job skills to maintain his position as a detective."

Note: "Roflcopter"

It's that time of the semester . . .