This section contains the nature of the case and procedural background.

Henderson (P) was employed by the State of South Carolina as an assistant attorney general. During 1977, P purchased a framed print for $35 and a live plant for $35 to decorate her office. P also spent $180 to rent a parking space located across the street and P occasionally used her own car for business purposes when a car from the pool was not available. The deductions for these expenses were not allowed.

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Legal analysis from Dean's Law Dictionary will be displayed here.