- Deductions for Individuals Only

• Raymon Gerard v. Commissioner 37 T.C. 826,1962 U.S. Tax Ct.

• Sinyard v. Commissioner 268 F.3d 756, 2001 U.S. App. 86 Fair Empl. Prac. Cas. (BNA) 1417; 81 Empl. Prac. Dec. (CCH) P40,747