olddog wrote:Laws are made by people (men, mostly) and thus a precedent must be established. How? With a test case. Now then - are there any pregnant women out there who would like to put this silly little notion to a test (basically to force the pro-lifers to sit or get off the pot)...and of course, there needs to be a lawyer to take the case pro bono. Maybe I should contact David E. Kelley and see if he'll use it on Boston Legal, which, BTW, is the best show by far on TV. Denny Crane.
Apparently, you do not understand how tax court works.
YOU do not initiate the suit. The IRS instigates the process via audit, their review, their decision is rendered.
If you do not agree with the decision, you bring their decision to tax court.
Our process for tax filings is based on the "honor system". The IRS is not always right and many times, the court will side with the taxpayer, thereby establishing the precedent.
If this is a ligitimate issue for you, I would take the deduction and see what happens. The worst thing is the deduction is disallowed and then you can decide to pursue in tax court.