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MCLE Test and Answer Sheet

Test No. 57: Wise Deductions (December 1997 LA Lawyer)

Instructions for Obtaining MCLE Credits
The Los Angeles County Bar Association certifies that this activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California in the amount of 1 hour.

1.Study the CLE article in this issue.

2.Answer the test questions by marking the appropriate boxes. Each question has only one answer. Photocopies of this answer sheet may be submitted; however, this form should not be enlarged or reduced.

3.Mail the answer sheet and the $15 testing fee ($20 for non-LACBA members) to:
Los Angeles Lawyer
P.O. Box 55020
Los Angeles, CA 90055 
Make checks payable to Los Angeles Lawyer.

4.You can also fill in the test form and submit it directly to LACBA by clicking "Submit." To submit your test answers online you will need to pay by credit card. After submitting your answers you will be presented with a screen requesting payment information. This information will be submitted in a secure mode which will allow you to safely transmit your credit card number over the Internet. If you prefer not to pay by credit card, please print this answer sheet and submit your responses by regular mail.

5.Within six weeks, Los Angeles Lawyer will return your test with the correct answers, a rationale for the correct answers, and a certificate verifying the CLE credit you earned through this self-assessment activity.

6.For future reference, please retain the CLE test materials returned to you.
Test Sheet 
Mark your answers to the test by clicking next to your choice. All questions must be answered.  Each question has only one answer. This test is worth 1 hour of credit.*

1. A law student who is hired to work as a law clerk at a law firm while an attorney at the same law firm is on vacation is "carrying on" the trade or business of practicing law.
 True.    False. 

2. Educational expenses for California lawyers will continue to be deductible only if the MCLE statute is found to be constitutional.
 True.    False. 

3.Professional status as a lawyer is sufficient to constitute carrying on as a lawyer.
 True.    False. 

4. How long must a person work as a lawyer before being deemed to be carrying on as a lawyer?
A. Three months.
B. Four years.
C. Between three months and four years.
D. None of the above.  

5. The minimum education necessary for lawyers is determined mostly by reference to:
A. Laws and regulations.
B. Standards of the profession.
C. Employer requirements. 
D. Budgetary restraints.  

6. Once a lawyer has met the minimum legal requirements to work as a lawyer, if those requirements subsequently are raised, any educational expenses necessary to comply with the new requirements are nondeductible.
 True.    False. 

7. If a lawyer stops working for more than six months as a lawyer, that lawyer, in all circumstances, is considered to have stopped carrying on as a lawyer, and all continuing education expenses are nondeductible.
 True.    False. 

8. A lawyer licensed to practice in California can deduct the cost of obtaining a license to practice in New York.
 True.    False. 

9. The costs of retraining a trial attorney to practice as a labor lawyer are nondeductible because the attorney is qualifying for a new trade or business.
 True.    False. 

10. All law practice management courses are nondeductible.
 True.    False. 

11. If an employee is reimbursed an educational expense under a reimbursement plan that is an accountable plan under the Treasury Regulations, the employee need not report either the reimbursement or the expense on his or her income tax return.
 True.    False. 

12. The funds an attorney expends on computer research in preparation for a seminar presentation are deductible.
 True.    False. 

13. Out-of-town courses are more likely to be deductible than seminars offered within a mile of the lawyer's office.
 True.    False. 

14. Courses in preparation for a specialty certification are probably deductible as long as the certification is not viewed as a requirement to qualify to work as a specialist.
 True.    False. 

15. Expenses incurred in visiting relatives in connection with a seminar are always deductible.
 True.    False. 

16. For a lawyer who goes directly from home to school on a temporary basis for an otherwise qualified education cost, round-trip transportation costs are fully deductible without regard to the location of the school, the distance traveled, or whether school was attended on nonwork days.
 True.    False. 

17. If educational expenses qualify for a deduction, only 50 percent of associated meal expenses are deductible.
 True.    False. 

18. A law firm pays $100 for an attorney to attend a seminar. Both the law firm and the lawyer can simultaneously deduct the cost of the $100 seminar.
 True.    False. 

19. Self-employed individuals can claim unreimbursed educational expenses on Schedule C of their Form 1040.
 True.    False. 

20. An employee's expenses claimed as a miscellaneous itemized deduction must exceed 5 percent of adjusted gross income.
 True.    False. 

Address and Billing 
After submitting your answers you will be asked to enter your name, address, and payment information on the next screen. Once you have submitted the current form, you will be switched to a secure mode which will allow you to safely transmit your credit card number over the Internet.

If you do not wish to complete this transaction over the Internet you should print this page and send it to the address listed in Step 3 of the instructions at the top of this page.

Before hitting the "Submit" button please verify that all questions have been answered.

*The Los Angeles County Bar Association has been approved as a continuing legal education provider of Minimum Continuing Legal Education credit by The State Bar of California. This self-assessment activity will qualify for Minimum Continuing Legal Education credit by The State Bar of California in the amount of one hour.

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