Claim Education Cr AND Tuition Deduct - for different Monies?

In the 2006 case where a below phase-out taxpayer pays out-of-pocket $14k of qualifying tuition for the same dependent-student (and all other qualifying rules are met), can anybody provide an authority for claiming a Lifetime Credit of 20% x $10k and also claiming a Tuition and Fees deduction for $4k?, (or any combination), where there is no double benefit (credit and deduction) for the same expenses. The applicable IRS pub and most discussions says that the Lifetime Credit and the Tuition Deduction cannot be claimed "as a double benefit" in the same year "for the same individual." However, the meaning of this could reasonably be interpreted to mean a double benefit "for the same expenses." A well known financial adviser recently writes that a Hope or Lifetime credit *can* be combined with the Tuition deduction - "but not for the same expenses." This is different than the literal reading of the IRS pub. Now that I have thought about it, I'm not certain that the financial adviser is right or wrong. Rereading IRC 222 and 25A, and the regs, there is ambiguity and the word "expenses" is often used. Also, all examples are for smaller tuition amounts which seem to imply rules for a non-duplication of credit/ deduction benefits for the

*same expenses.* Would appreciate any comments. Okay to tell me if it seems I'm trying to rewrite the statute too!, but it is not crystal clear.