Meier v. Commissioner
United States Tax Court
The cost of uniforms and accessories of a nurse in a tuberculosis hospital which are worn only while on duty is deductible from gross income under section 23 (a) (1) I. R. C., as amended by section 121 of the Revenue Act of 1942.
1Opinion of the Court
OPINION.
Smith, Judge:
This proceeding involves a deficiency in income tax for the calendar year 19-10 in the amount of $8.04. The petitioner alleges that the respondent erred in his determination of the deficiency by disallowing as a deduction from gross income the cost of uniforms, caps, hose, etc., which she purchased during the year 1940 for use in a tuberculosis hospital where she was employed as a nurse.
The petitioner is a resident of Paterson, New Jersey. She filed her income tax return for the calendar year 1940, which was made on a cash basis, with the collector of internal revenue for…
2Cases cited1 opinion
- Benson v. CommissionerUnited States Tax Court · 1943
3Cited by31 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Yeomans v. CommissionerUnited States Tax Court · 1958
- Hynes v. CommissionerUnited States Tax Court · 1980
- Drill v. CommissionerUnited States Tax Court · 1947
- Harsaghy v. CommissionerUnited States Tax Court · 1943
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