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Carroll (P) was a detective with the Chicago Police Department. In 1964, he deducted $720.80 for the cost of his enrollment in DePaul University. P stated the purpose was to prepare for law school and consisted of a major in Philosophy. P justified the deduction under 162(a) as an expense relating to improving job skills to maintain his position as a detective. The courses were on English, Philosophy, History and Political Science. The Department had a General Order, which encouraged attendance at colleges and universities.

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