Henderson v. Commissioner

46 T.C.M. 566 (1983)

Purchase the Printed Copy at bsmsphd.com

Nature of the Case

To access this section all you need to do is click here and register.

Facts

Henderson (P) was employed by the State of South Carolina as an assistant attorney general. During 1977, P purchased a framed print for $35 and a live plant for $35 to decorate her office. P also spent $180 to rent a parking space located across the street and P occasionally used her own car for business purposes when a car from the pool was not available. The deductions for these expenses were not allowed.