Study Aids
Case Briefs Overview
Casebooks
Case Briefs
B

Bryant v. Commissioner

66 T.C.M. 1594, T.C. Memo 1993-597 (1993)

From our private database of 46,500+ case briefs, written and edited by humans—never with AI.

Bryant v. Commissioner

United States Tax Court
66 T.C.M. 1594, T.C. Memo 1993-597 (1993)

JC

Facts

Ellen Bryant (plaintiff) was a third-grade teacher at Tower Hill School. During the 1989 to 1990 school year, Tower Hill switched from written report cards to computerized reports for students. Starting in January 1991, elementary teachers had to prepare these reports on Macintosh-compatible technology. From January to August 1990, the school had eight Macintosh computers available for faculty and student use. From September to December 1990, the number had increased to 15 computers. In February 1990, Bryant purchased a $3,233 Macintosh computer so that she could prepare the reports at home. Bryant attempted to deduct depreciation on the computer on her income tax returns. However, the Commissioner of Internal Revenue (the commissioner) (defendant) disallowed that deduction because the computer was not obtained for the convenience of Tower Hill School and as a condition of Bryant’s employment. Bryant argued that because of the few available computers and the poor condition of the neighboring area and school security, Bryant would have been unable to timely prepare the required reports without her own computer. Evidence indicated that some other teachers did complete the reports on the school computers. Regardless, Bryant filed suit regarding the claimed deductions.

Rule of Law

Issue

Holding and Reasoning (Gussis, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 832,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 832,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 832,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,500 briefs - keyed to 994 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Federal Income Tax

Key Terms