Henderson v. Commissioner

United States Tax Court

46 T.C.M 566 (Tax 1985)

Under the federal income tax laws, a taxpayer’s tax-deductible expenses must be necessary or helpful to the taxpayer’s trade or business.

Relevant Facts

Karen Henderson (the plaintiff) worked as a state assistant attorney general in a fully furnished office whereby the occasionally used to consult with public and private sector visitors. The plaintiff claimed business-expense deductions for a plant and framed print she purchased for her office. The commissioner of internal revenue (the defendant) disallowed the deductions. Subsequently, the plaintiff petitioned the United States Tax Court for a redetermination.

Issue

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Holding & Reasoning

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Concurrence

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Dissent

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Last updated:

December 22, 2020

Judicial Opinion

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Procedural History

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Citations

46 T.C.M 566 (Tax 1985)