Business Law Case Study: Hamper V.

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It seems as if Hamper vs. Commissioner is a case that an individual have to make a decision based off a specific place and time to wear a wardrobe. According to the case study, “As a television news anchor petitioner, it is required to maintain a specified professional appearance as described in the Women’s Wardrobe Guidelines. The guidelines provide that the “ideal in selecting an outfit for on-air use should be the selection of ‘standard business wear’, typical of that which one might wear on any business day in a normal office setting anywhere in the USA.” The guidelines point out that there is no correlation between the cost of an outfit and its appropriateness for use, and generally a conservative outfit purchased “off the rack” at a local …show more content…

It is important to understand the difference when the deduction. However, in this case it seems as if some of the business expenses Hamper had to wear for everyday wear and other event other than the work environment. The judge basically says that it was unaccepted to wear the business clothes for everyday wear. My question will be, “Was there any evident that states that she wore her business clothes for everyday wear? Hamper said that she would ask her self if she would buy an item if she didn’t have to wear it and if the answer is no then she would purchase the item. Just like in the Lady Gaga article, Lady Gaga would not wear her unique wardrobe as in everyday wear such as the meat dress because it not meant for that (Wood, 2014, para.2). It seems as if the judge had an opinion and theory that Hamper wears the business clothes everyday, but I will disagree with the judge still because they denied the deduction based off the type of clothes that she purchased. They assumed that those clothes seem like an everyday wear. Karlin, B.H. (2009). Tax research (4th ed.). New Jersey: Pearson Prentice

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