Subject: HUMOR: breast depreciation Ok'd!

Tax court rules exotic dancer can depreciate her breasts

Washington (AP) -- An exotic dancer in Indiana has won agreement from the U.S. Tax Court that her breasts are business assets and can be depreciated for tax purposes.

Cynthia S. Hess, known as "Chesty Love" in her professional life as an exotic dancer, and her husband, Reginald R. Hess, claimed a $2,088 deduction in 1988 for depreciation on the surgical implants that enlarged her bust size to 56FF.

The IRS turned down the deduction, citing a long list of court decisions holding that expenditures to enhance a taxpayer's health or appearance -- while useful for business -- are so inherently personal that they can't be deducted as a business expense.

But Hess found an ally in Special Trial Judge Joan Seitz Pate, who ruled that the implants increased Hess' income and that the breasts are so large and cumbersome -- about 10 pounds each -- that she could not derive personal benefit from them.