HENDERSON V. COMMISSIONER
46 T.C.M. 566 (1983)
NATURE OF THE CASE: This was a dispute over deductions for office decoration and parking
expenses.
FACTS: Henderson (P) was employed by the State of South Carolina as an assistant attorney
general. During 1977, P purchased a framed print for $35 and a live plant for $35 to
decorate her office. P also spent $180 to rent a parking space located across the street and
P occasionally used her own car for business purposes when a car from the pool was not
available. The deductions for these expenses were not allowed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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