Henderson v. Commissioner

46 T.C.M 566 (1985)

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Henderson v. Commissioner

United States Tax Court
46 T.C.M 566 (1985)

RT

Facts

Karen Henderson (plaintiff) worked as a state assistant attorney general. The state provided Henderson with a fully furnished office, where she occasionally consulted with public- and private-sector visitors. On her federal tax return, Henderson claimed business-expense deductions for a plant and a framed print that she purchased for her office. The federal tax commissioner (commissioner) (defendant) disallowed the deductions. Henderson petitioned the United States Tax Court for a redetermination.

Rule of Law

Issue

Holding and Reasoning (Drennen, J.)

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Casebooks

Federal Income Tax

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