Case Q10

Judges:
MB Hogan Ch
P Gerber M
GW Beck M

Court:
No. 3 Board of Review

Judgment date: 11 March 1983.

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M.B. Hogan (Chairman)

Dr. Beck has recorded three of the decisions given to this taxpayer on the day of the hearing and the brief reasons for those decisions.

2. As for the question of repairs to the watch, I must record that I do not believe they in any way qualify for consideration under sec. 53. The taxpayer is a staff officer involved in planning operations at staff headquarters. His work is substantially that of a desk-bound officer and contains no element of time-keeping. At the time of the hearing, he had not held a field command for over ten years. His involvement in field operations was limited to what could be at best described as spot checks on the operations of plans. His use of a watch in these checks would be minimal and would be totally peripheral to his normal planning operations. It could not be truly said in the circumstances that the watch was ``held... or used by him [the taxpayer] for the purpose of producing assessable income''. The watch was at all times a personal and private asset held and used for private and personal purposes with a minimal level of indirect association with a marginal part of the operations by which the taxpayer earned his assessable income.

3. I agree that the Commissioner's assessments should be confirmed.