12
Jun

Exotic dancer and problems with IRS

Washington DC – An Indiana woman has won agreement from the US 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, claimed a $2,088 deduction in 1988 for depreciation on the surgical implants that enlarged her bust size to a 56FF.

The IRS turned down the deduction, citing a long list of court decisions holding that expenditures to enhance a taxpayers health or appearance – while useful for business – are so inherently personal that they cant be deducted as a business expense.

But Hess found an ally in Special Trail Judge Joan Seitz Pate, who ruled that the implants increased Hess income and that the the breasts are so large and cumbersome – they weigh about 10 pounds each – that she couldnt derive personal benefit from them.

From the Daily Collegian

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