[198] in Humor
HUMOR: breast depreciation Ok'd!
daemon@ATHENA.MIT.EDU (abennett@MIT.EDU)
Wed Apr 13 09:53:00 1994
From: abennett@MIT.EDU
To: humor@MIT.EDU
Date: Wed, 13 Apr 94 09:51:20 EDT
Date: Tue, 12 Apr 1994 17:32:56 -0600
From: Espacionaute Spiff domine! <matossian@aries.colorado.edu>
From: dave-barry@marble.com (Keith Bostic)
Subject: Tax court rules exotic dancer can depreciate her breasts
Forwarded-by: sef@kithrup.com
Tax court rules exotic dancer can depreciate her breasts
Washington (AP) -- An exotic dancer in Indiana has won agreement from the
U.S. Tax Court that her breasts are business assets and can be depreciated
for tax purposes.
Cynthia S. Hess, known as "Chesty Love" in her professional life as an
exotic dancer, and her husband, Reginald R. Hess, claimed a $2,088
deduction in 1988 for depreciation on the surgical implants that
enlarged her bust size to 56FF.
The IRS turned down the deduction, citing a long list of court decisions
holding that expenditures to enhance a taxpayer's health or appearance
-- while useful for business -- are so inherently personal that they
can't be deducted as a business expense.
But Hess found an ally in Special Trial Judge Joan Seitz Pate, who
ruled that the implants increased Hess' income and that the breasts
are so large and cumbersome -- about 10 pounds each -- that she could
not derive personal benefit from them.
[The rest of the story details the judge's decision, and is worthwhile
reading.]
Sean.
