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