McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 7

Tom is an attorney who often represents individuals injured while working (worker liability claims).This year Dewey spent $50 on a book entitled Plumbing For Dummies and paid $500 to take a course on plumbing residences and rental housing.Can you imagine circumstances in which these expenditures would be deductible as "ordinary and necessary" for an attorney.Explain.