Course-related deduction

Jan 17 04:47 UTC 1995

   My roommate is a graduate student/teaching assistant at the University
of Michigan.  That means that in return for teaching a class, his tuition
is paid for and he receives a stipend.  He is about to buy a new computer,
which he will use for course work (among other things). 
   Question: as far as federal & Michigan income taxes are concerned, can
he deduct the purchase price of the computer from his income as a
course-related expense?

response 2 of 2:

Jan 21 19:57 UTC 1995

Well, he called the IRS, and they said no.  Bummer.