Question

Tom is an attorney who often represents individuals injured while working (worker liability claims). This year Tom spent $50 on a book entitled Plumbing for Dummies and paid $500 to take a course on plumbing residences and rental housing. Can you imagine circumstances in which these expenditures would be deductible as “ordinary and necessary” for an attorney? Explain.

Answer 1

Explanation: I ordinary' and 'necessary' imply that an expense must be customary and helpful, respectively. Because these terms are subjective, the tests are ambiguous. . unless Tom worked as a self-employed Plumber. on weekends or nights, I can not imagine their being any circumstance where an attoreney taking plumbing cources and purchasing a plumbing book would be an ordinary and necessary business expenditure. : Tom may represent a plumber and incurred this expenditure so he can better understand and explain how his client was injured on the job.In this case, the expense would be both ordinary and necessary to Tom's practise as an attorney, and therefore deductable.

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