Student tuition expenses at a non-accredited nursing school are not deductible under the Income and Wealth Tax Act.

The Administrative Court dismissed the taxpayer's claim for a deduction regarding nursing school tuition paid in 1981. The taxpayer argued that expenses incurred at the Hopeaniemen nursing school should be deductible under the Income and Wealth Tax Act. The court ruled that the school did not meet the legal definition of an educational institution required for such deductions under the specific provision cited.