Case H32

Judges: FE Dubout Ch

N Dempsey M
P Gerber M

Court:
No. 3 Board of Review

Judgment date: 27 July 1976.

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N. Dempsey (Member): I have read the decision of my colleague Dr. Gerber, and agree with his conclusion that the claim in this reference fails.

2. As I see it, taxpayer, a clerk, works under no different conditions than the average office worker and probably in more favourable conditions than most. The office in which she works is obviously, from the photographs tendered, equal in standard to most modern offices. The file cabinets which she maintains are the main cause of damage to her stockings are modern in design and apart from the corners of the drawers would present no hazard.

3. Her necessity to wear appropriate clothing is no different from that of any other office worker and if she is unfortunate enough to be, as is often the case, more prone to damage her clothing at her place of employment than another employee, I fail to appreciate that this can be held to be an expense she has incurred in earning her income.

4. To earn her income she has to attend at the office suitably attired and it is surely no part of her duties that she carry out her work in such a fashion that she is continually damaging her clothing. If she does, then to my mind, it is a personal matter and not the subject of deduction under sec. 51.