The U.S. Tax Court last week allowed the driver of a car to write off thousands of dollars of damage after he totalled it while under the influence.
While it's not unusual to deduct property damage (this is claimed as a casualty loss deduction on Form 4684), the circumstances of the case--which required a judge to decide if the driver was or wasn't willfully negligent--set it apart.
It also shows that disgruntled taxpayers can challenge the IRS, and win, on some pretty odd cases.
http://online.wsj.com/article/SB10001424052748704398304574598442801947068.html?mod=WSJ_hpp_sections_personalfinance#articleTabs%3Darticle
