In my haste, I ignored "may inhibit", which cause me to select another option.

Off the top of my head, I believe they are. However, if they are, they will only be tax deductible under the Lifetime learning credits on the form 8863. This is the only section that allows any graduate school education.

American Opportunity credits can never be used for any graduate school type of expenses.

The real issue you will have is justifying the expense to the IRS without a form 1098-T (tuition statement). Because of a lot of fraud related to the latter type of credit, and the lack of resources to investigate each return filed with the form 8863, the IRS has made Proposed Assessment Letters (CP2000 letters) automatic for most, if not all, returns claiming education credits, without having received a form 1098-T directly from the school. More importantly, the school must be an accredited institution with the department of education in order to distribute a 1098-T. As I mentioned before, because the lack of resources (money) the IRS will just deny any claim without the form 1098-T, regardless of any receipts showing the educational nature of the expense.

So, in order to be able to to claim a credit, you should either be attending an undergraduate school, or get into an accredited school the same year of the expense. This way ensures you have a 1098-T, and thus, avoids needing to pay the government back WITH INTEREST and possibly PENALTIES after the filing deadline.

If you are curious about the difference between the two credits, continue reading below:

Lifetime Learning Credit: Non-refundable credit. Tax Example: If your tax for the year is $1,000 and the allowable credit is $1,500, you cannot yield a refund from the remaining $500. It will be simply a $0 balance due/refund.

American Opportunity Credit: Refundable credit. Tax example: If your tax for the year is $1,000 and the allowable credit is $1,500, you will be refunded the remaining $500.

Two ways to go about this: you take advantage of your youth and take your time, or you quit and study for the LSAT.

Pacifico's reply is perfect considering your age.

However, if you're going to disregard his advice, I'd say you are going to have to play the long game. That is to say, you quit your job (take a step back) for the short game (term), while getting in and finishing law school will set you up for the long game (term). I'd like to point out here that unless you go to an IVY LEAGUE law school, employers are not going to come running to beg for you to work at their firm. Do not assume that law school = Job, as it is merely a tool to make you a better applicant.

As a side note, I understand completely that you may have a great backup working at your father's law firm, but given how he compares his struggle with your lack of struggle for success, I do not see him being the understanding type. I have typically encountered these people to hold others to a higher degree of criticism. Working for him would just put way too much pressure on you. I strongly recommend seeking employment at another firm where you are treated the same as all the rest.

Lastly, your father's comparison with working and studying should matter very little. My high school History professor use to gloat about attending University of Southern California (USC). At the very end of the school year, he confessed: He was a walk-on admittance. My how times have changed....