Harsaghy v. Commissioner

OPINION.

Hill, Judge:

The sole question is whether petitioner is entitled to deduct from her gross income earned as a nurse the cost of bedside uniforms and the laundering thereof. Petitioner claims their deduct-ibility under section 23 (a) (1) of the Internal Revenue Code as ordinary and necessary business expenses, or, in the alternative, under section 23 (a) (2) of the Internal Revenue Code as ordinary and necessary expenses paid in connection with the production of income. The latter provision was added by section 121 of the Revenue Act of 1942 and is made retroactive to cover the calendar…