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THE LAW FOUGHT THE TAX LAW; THE TAX LAW WON
May 22, 2008
A police officer's target practice deduction misfires in Tax Court:
Petitioner claimed deductions for the cost of ammunition and for target range fees. Petitioner was required to maintain a certain skill level with his weapon. Petitioner could have used the district gun range at no cost, but he sometimes practiced at private practice ranges. Petitioner failed to explain why he chose to spend money at a private range when he could use a district gun range for free. Petitioner is not entitled to a deduction for fees paid to private target ranges since he has not established that the expense is ordinary and necessary.The Court is satisfied that petitioner was required to purchase ammunition as part of his employment as a police officer. Although petitioner failed to provide details as to the exact amount of this expenditure, the Court will allow petitioner $65 for this item.
$65? Unless you're a reloader, you aren't going to get much practice in for $65.
Cite: Snead, T.C. Summary Opinion 2008-57
Russ Fox has more.
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