Henderson v. Commissioner
United States Tax Court
46 T.C.M 566 (Tax 1985)
Relevant factsFree
Karen Henderson (plaintiff), a state assistant attorney general working in a fully furnished, state-provided office, claimed business-expense deductions for a plant and a framed print she bought for the office. The Commissioner (defendant) disallowed the deductions, and she petitioned for redetermination.
IssueFree
Whether a taxpayer's expenses must be necessary or helpful to her trade or business to be tax-deductible.