Drake v. Commissioner
United States Tax Court
In 1966, the petitioner was an enlisted man in the U.S. Army and was required to have his hair cut at least every 2 weeks. Held, the cost of such haircuts is a personal expense and not deductible.
1Opinion of the Court
OPINION
The first question for our consideration is whether the petitioner is entitled to deduct, as an ordinary and necessary business expense, the cost of haircuts which were required by his employer, the U.S. Army, or whether such amounts are nondeductible “personal, living, or family expenses” under section 262 of the Internal Bevenue Code of 1954.1 The petitioner argues that such expenses were not personal because the Army required him to have his hair cut more often than his personal desires dictated and because but for his employment he would not have had Ms hair cut so often. That is,…
2Cases cited12 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Carroll v. CommissionerUnited States Tax Court · 1968
- Yeomans v. CommissionerUnited States Tax Court · 1958
- Roth v. CommissionerUnited States Tax Court · 1952
- Sullivan v. CommissionerUnited States Board of Tax Appeals · 1924
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Hynes v. CommissionerUnited States Tax Court · 1980
- Peter Stemkowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Nammack v. CommissionerUnited States Tax Court · 1971
- Green v. CommissionerUnited States Tax Court · 1980
- Hitchcock v. CommissionerUnited States Tax Court · 1976
27 more not listed; retrieve them via the Exa API.