10 SPIES YOU'VE PROBABLY NEVER HEARD OF

We've all heard of the famous (or infamous) Mata Hari, executed in 1917 as a German spy. And Nathan Hale, the American Revolutionary War spy who said, "I only regret that I have but one life to lose for my country," right before the British hanged him in 1776 at age 21.

But history is filled with spies whose names are virtually unknown.  In most instances anonymity is vital to success, an unknown name and an appearance that blends in with everyone else.

I read a brief mention about a female spy from World War II who died in August 2011 at the age of 98, someone I had never heard of, and that led me to a list of 10 spies who aren't household names.

1)  Nancy Wake:  Flirted her way through checkpoints and karate chopped a Nazi guard to death.

The female spy mentioned above who survived her World War II spy assignments and lived to be 98 years old. In the 1930s, a young Australian journalist went to Germany to report on the rise of fascism and interview Hitler. The atrocities she witnessed changed her life forever. She settled in France and when the Nazi's invaded in 1940 she joined the resistance movement, helping thousands of Jewish refugees and Allied servicemen escape to Spain. In 1943, with the Nazis closing in on her, she escaped to Spain and later to Britain where she convinced agents to train her as a spy and guerilla operative. In 1944 she parachuted into France leading a band of 7,000 resistance fighters where she coordinated guerilla activities prior to D-Day. She rose to the top of the Gestapo's most wanted list. She killed a German guard with one karate chop to his neck, executed a female German spy, shot her way through roadblocks, and biked 70 hours through enemy held territory to deliver radio codes for the Allies.

2)  Boris Yuzhin:  Used a camera concealed in a cigarette lighter to leak KGB secrets to the FBI.

In July 1975, the KGB sent Boris to San Francisco where he posed as a visiting scholar and later as a news reporter. His indoctrination said America was the enemy, but to his surprise he felt right at home and eventually grew to question his own country's policies. By 1978 he had become a double agent, supplying information about KGB operations in California to the FBI. His career as a double agent ended in 1986 when Aldrich Ames, the infamous CIA officer who had been spying for the Soviets, identified Boris which landed him in a Siberian prison for 6 years (at a time when Soviet traitors were almost always executed).  Boris now (at the time the article was written) lives in Santa Rosa, California.

3)  Marthe Cnockaert:  Healed Germans to help the British during World War I.

In 1914, German troops destroyed the small Belgian village where 22-year-old Marthe lived. Also sympathetic to the Allies, she was desperate for work to support her family. She found a job in a makeshift hospital for wounded German soldiers and earned the German Iron Cross for her medical services. A neighbor approached her about spying for the British, a role she soon embraced. For 2 years she coaxed secrets from German officers, arranged the murder of German who tried to recruit her as a German spy, blew up a German ammunitions depot, directed airplane strikes and helps POWs escape. She was eventually discovered and imprisoned for 2 years. She was later honored by Winston Churchill and wrote a book about her wartime experiences.

4)  Eugene Bullard:  Spied on Nazi officers who visited his Paris nightclub.

Eugene Jacques Bullard was born in Columbus, Georgia, in 1894.  As a teenager, he stowed away to Europe and supported himself as a prize fighter and interpreter. With the start of World War I, he joined the French army and became the world's first black fighter pilot. He later married the daughter of a French countess, opened a nightclub in Paris, and socialized with Josephine Baker, Louis Armstrong, and Ernest Hemingway. He served his adoptive country again in World War II when he joined the French resistance movement. He used his fluency in German to spy on Nazis who frequented his nightclub. The Germans spoke freely in front of him, believing that nonwhites were incapable of understanding their language. He helped defend the city of Orleans, sustained serious injuries, and was medically evacuated to the U.S. along with his 2 daughters. While a hero in France, in the U.S. he finally found work as an elevator operator. He died in 1961 at the age of 67, just 2 years after France named him a Knight of the Legion of Honor.

5)  Anna Smith Strong:  Used laundry to arrange clandestine meetings during the American Revolution.

In 1778, George Washington instructed a young cavalry officer named Benjamin Tallmadge with establishing a spy network to operate behind enemy lines on New York's Long Island. His spy group, the Culper Spy Ring, became the war's most effective spy operation. Anna Smith Strong became a vital link between agents on Long Island and Washington's headquarters in Connecticut. She would hang specific pieces of laundry on her close line at certain times to send messages and arrange meetings according of a coded system.

6)  Juan Pujol Garcia:  Helped ensure the Allies' success on D-Day.

Juan Garcia, a Spanish businessman, earned the trust of high ranking Nazi officials who knew him by the code name Arabel. They were paying him to run an elaborate spy network which included a Dutch airline steward, a British censor for the Ministry of Information and a U.S. soldier in England, all of whom were gathering information that Garcia would transmit to Berlin. In reality, Garcia was a British double agent named Garbo who supplied the Germans with secrets designed to distract them from genuine military plans. June 9, 1944, was Garcia's most important moment of distraction. He sent his German contacts an urgent message saying the D-Day landings 3 days earlier were only a diversion, that the real invasion would be at Pas de Calais. As a result, Hitler kept his best units stations in the Calais area instead of sending them to Normandy as backup where the Allies were turning the tide of the war.

7)  Elizabeth Van Lew:  Led a spy ring for the Union during the U.S. Civil War.

Even though Elizabeth was raised in a wealthy slave-holding family in Richmond, Virginia, she developed strong anti-slavery sympathies after attending a Quaker school in Philadelphia.  With the advent of the Civil War, she went on her own to visit captured Union solders, helping some escape and gathering information from prisoners and guards about Confederate strategy. In 1863, Union General Benjamin Butler recruited her as a spy and she soon became head of an entire spy network based in Richmond. She sent coded messages using invisible ink and hiding them in hollowed-out eggs or vegetables. In 1865 when Richmond fell to the Union forces, she flew the Stars and Stripes above her home.

8)  John Scobell:  Posed as a slave to gather information behind Confederate lines during the U.S. Civil War.

A former slave from Mississippi, John worked for Allan Pinkerton as an undercover officer. Pinkerton headed the Union intelligence services.  John completed many top-secret missions, often playing the part of a cook, field hand, or butler. He also persuaded members of a clandestine slave organization to act as couriers and report on local conditions. Pinkerton specifically mentioned John in his memoirs, describing an incident when John was pretending to be the servant of a female Union operative. When Confederate agents opened fire on them, he single-handedly fought off the Confederates, killing several and saving the female operative's life and his own.

9)  Yehudit Nessyahu:  Helped bring Holocaust mastermind Adolf Eichmann to justice.

Yehudit was born in Holland in 1925 and moved to Israel as a young girl. In the 1950s she participated in a covert operation to smuggle Jews out of Morocco using the persona of a wealthy and eccentric Dutch transplant. In 1960s she was the only woman on the legendary Mossad team responsible for capturing Nazi leader Adolf Eichmann who was living in Argentina under a false name. She died in 2003.

10)  James Rivington:  Printed a loyalist newspaper but secretly spied for George Washington during the Revolutionary War.

An English bookseller and publisher who relocated to New York's Wall Street after his London business failed. Was he a staunch backer of the British Crown or the American Revolution's most unlikely supporter? With the escalation of tensions between the colonists and the British monarchy, he denounced the rebels in his newspaper, Rivington's Gazette. In 1775, his articles incited a mob of revolutionaries to burn his house and destroy his press. Two years later he returned from a stay in England. According to recent scholarly discoveries, he had switched sides and worked as a spy for the revolutionaries. A coffeehouse located next to his rebuild shop was a meeting place for high-ranking British officers. Documents from the period suggest the recent convert printer shared their secrets directly with George Washington.

Blondes vs. Brunettes: Stereotype or Reality?

For decades it's been a matter of speculation…possibly even for centuries: blondes have more fun but brunettes are smarter.

Is there any truth to that stereotype? The one that claims blondes are dumb as far as intellect is concerned but have that innate ability to manipulate men with their sex appeal. The one that claims brunettes are by far the more intelligent and capable but lose out in the sex symbol department?

Even Hollywood has played into the hands of the stereotype, by making changes in the image they present to the movie going public. In the days of the silent movie, blonde Mary Pickford was the sweet and virginal heroine while brunette Theda Bara was the bad girl sex symbol whose screen persona was the vamp who stole boyfriends and wrecked marriages.

Then in the 1930s the show biz image changed. The blonde became the home wrecking hussy, the gold digging sex symbol while the brunette was either the dutiful wife, the hometown girl next door girlfriend, or the uncommon situation of the intelligent woman who stepped out of the housewife mold and pursued a career in the business world as a single woman.

Most of the big screen sex symbols were blondes, a few natural and most from a bottle of peroxide. There were a few brunette sex symbols and the occasional redhead such as Rita Hayworth. Probably the most famous of all time was the iconic Marilyn Monroe whose name became synonymous with sex symbol. Marilyn co-starred with a brunette sex symbol of the time, Jane Russell, in the ultimate blonde vs. brunette movie—the 1953 release of Gentlemen Prefer Blondes.

But do gentlemen really prefer blondes? Results from a study conducted by the University of Westminster in the U.K. and the Scandanavian Journal of Psychology show something quite different. Their study shows that men actually prefer brunettes. The study was conducted with a woman going to three different nightclubs as a brunette, a blonde, and a redhead to see how many men approached her. She was approached most as a blonde, second as a brunette and least as a redhead. That would seem to prove the gentlemen preferring blondes theory.

However, followup with the men in the same three nightclubs showed that the men found her most appealing overall as a brunette. They said she came across most attractive, intelligent, approachable and dependable as a brunette, more temperamental as a redhead, and needy as a blonde. Previous studies had upheld the stereotype by showing that men prefer blondes.

Interestingly, women of all hair colors prefer men with dark hair…another stereotype of heroic tall, dark, and handsome. And apparently that choice applies to female lions as well. Male lions with dark manes are more likely to be pride leaders!

In a different study in 2011 in the U.K., 2000 men were surveyed and blondes were selected as the preference. Then when the same study was conducted in France, U.S., Spain, Italy, and Brazil, the preferred hair color was dark. Psychologists say that women who are not natural blondes usually go blonde because thy want to stand out. Since only about 10% of the population are natural blondes, this tactic works.

Hmmm…I guess those psychologists forgot about the mature women who go blonde because it softens their facial features, i.e. makes the wrinkles not as noticeable while not being that mature gray color.

However, old stereotypes die hard. With the current state of the economy, society has observed more blonde women dying their hair dark in order to be perceived as more professional in the work place and thus less likely to be laid off.

Interesting Fact:  Natural blondes have significantly more hair than brunettes. Evolutionary science tells us that hair evolved in part to protect our scalp from the sun's rays. With less pigmentation than brunettes, blondes developed more hair to achieve that protective barrier.

10 Thoughts To Ponder

These were sent to me in a email from a friend.  As she said, they are funnier when you're older and have one foot on that banana peel.

10)  Life is sexually transmitted.

9)  Good health is merely the slowest possible rate at which one can die.

8)  Men have two emotions: hungry and horny.  If you see him without an erection…make him a sandwich.

7)  Give someone a fish and you feed that person for a day.  Teach someone to use the internet and that person won't bother you for weeks.

6)  Some people are like a Slinky…not really good for anything, but you still can't help but smile when you shove them down the stairs.

5)  Health nuts are going to feel stupid some day, lying in hospitals dying of nothing.

4)  We could all take a lesson from the weather.  It pays no attention to criticism.

3)  Why does a slight tax increase cost you $200 and a substantial tax cut saves you $30?

2)  In the 1960s people took acid to make the world weird.  Now the world is weird and people take Prozac to make it normal.

And the number 1 thought:

Life is like a jar of jalapeno peppers: what you do today might burn your ass tomorrow.

And as someone recently said: "Don't worry about old age.  It doesn't last long."

10 Scariest Places On Earth

Sedlec Ossuary, Czech Republic

I recently came across a list that claimed to be the 10 scariest places on Earth.  The list isn't a reference to most haunted places (that would have made it a Halloween blog), although a couple of the places on this list are said to be haunted.  Some of these places have been abandoned due primarily to man's misdeeds.  This list is in no particular order.

1)  Sedlec Ossuary, Czech Republic (pictured above)

When you have the remains of over 40,000 people, what do you do with all those bones? The Abbot of Sedlec went on a pilgrimage to Jerusalem in 1278 and brought back some dirt he claimed came from Jesus' burial site. Immediately thereafter Catholics from all over Europe started demanding burial in the Sedlec Ossuary cemetery. The cemetery obviously didn't have the space to accommodate all the continual requests. In the 16^th century, the church staff dug up everyone buried there and used those bones for decoration: there's a chandelier made from one of every bone in the human body, garlands of skulls, and a replica of the Schwarzenberg coat of arms made from bones.

2) Centralia, Pennsylvania

Our incredible natural resources is one thing that has made America such a prosperous country. Unfortunately, those natural resources can occasionally turn on us and that's what happened when a coal mine near Centralia, Pennsylvania, caught fire in 1962. The veins of coal ran under the town which ultimately turned Centralia into a literal hellhole. Temperatures over 1000 degree Fahrenheit accompanied by belching clouds of poisonous gas. Once the initial conflagration settled down, people began to move back but soon discovered that the veins of coal were still burning resulting in blazing hot sinkholes that swallowed people without warning. Most of the residents have moved away.

3)  Pripyat, Ukraine

A colossal example of man's ability to really screw up the planet is on display in Pripyat in the Ukraine. The town's former population of 49,000 was evacuated following the Chernobyl nuclear disaster in 1986. Now referred to as the zone of exclusion, it looks like a freaky ghost town. The few people who have ventured back into the town report an atmosphere of desolation and terror. Dolls on school house floors, vehicles in disrepair on the roadsides, and the skeleton of an abandoned amusement park that's hauntingly scary.

4)  Aokigahara Suicide Forest

The Aokigahara Forest at the base on Mt. Fuji in Japan is associated with multiple demons in Japanese folklore. There's something about the supernatural forest that drives people to suicide. An average of 100 people travel to Aokigahara every year to kill themselves, mostly by hanging or drug overdose. Legend says that in the 19^th century families would abandon their elderly relatives there to die when they couldn't take care of themselves.

5)  Lome Bazaar, Togo

If you've ever been to a street market in a third world country, then you know how crazy things can be. So, that all that energy and put it in a bazaar that sells only materials for voodoo and you have the Lome Bazaar in Togo. The bazaar is a one stop shop for a wide variety of terrifying things used to do terrifying things. The absolute volume of grisly death that stares at you is enough to make the strongest person weak in the knees.

6)  Tuol Sleng Genocide Museum, Cambodia

The Khmer Rouge period of Cambodian history is one of the scariest genocides in history. Millions of innocents were slaughtered and the museum is located where it all happened. In Khmer, "Tuol Sleng" translates as "Strychnine Hill." The museum is housed in a former death camp and notoriously haunted by ghosts of the thousands who died there. Of the 17,000 people who were admitted to the prison, only seven survived.

7)  Body Farm in Knoxville, Tennessee

Sometimes science has to do some pretty disgusting things to make advancements, but we don't make them vacation spots. Studying the decomposition of the human body can give researchers lots of knowledge useful to medicine, forensics, and others. To monitor a body decomposing in real time, you go to the body farm on the campus of the University of Tennessee in Knoxville. It's a 2.5 acre of land and at any time has multiple bodies laid out in various positions. Over 100 corpses are donated to the Body Farm every year.

8)  Helltown, Ohio

The village of Boston was founded in Ohio's Summit County in 1806 and succeeded until 1974 when something weird happened. President Ford signed a bill authorizing the area to be turned into a national park, the houses were purchased and boarded up, but no park was ever built, resulting in a deserted town in the middle of nowhere. The newly named Helltown spawned some terrifying legends including Satanist sacrifices, mysterious toxic waste spills, and an escaped mental patient who wanders the woods.

9)  Fengdu, China

With China's population, there isn't much room left for a ghost town—except for Fengdu, located on the north bank of the Yangtze River. Fengdu is completely abandoned. It's rumored to be a junction point between Earth and the underworld where rampaging demons grab unaware souls.

10)  La Isla De La Munecas, Mexico

Dozens of small, uninhabited islands dot the canals south of Mexico City. It's not just the polluted runoff from Mexico City that makes the area less than desirable. Fifty years ago, a man named Don Julian Santana lived the life of a hermit on one of the islands. One day he fished the corpse of a young girl out of the water. As a form of protection, he started hanging dolls from the tree limbs and branches on his island. He continued to do this over the next few decades until the entire island was cluttered with broken, weathered dolls giving it the appearance of a terrifying place.

And that's the list of ten. Have any of you ever been to any of these places?

Earth Day—Where, When, And Why

Monday, April 22, is officially Earth Day. We only have one planet and we need to do everything we can to save it.

Supposedly originated in 1969 at a UNESCO conference in San Francisco, the name and idea for Earth Day was first observed on March 21, 1970—the first day of spring in the Northern Hemisphere. This day in celebration of the Earth was put into a proclamation signed by UN Secretary U Thant.

And at about the same time, a separate Earth Day was founded in the United States as an environmental teach-in first observed on April 22, 1970.  The April 22^nd date was taken international in 1990 with organized events focusing on environmental issues in 141 nations.

The impetus for an Earth Day came following the huge oil spill in 1969 off the coast of Santa Barbara, California.  Originally a teach-in on environmental issues to be observed on every college campus in the United States.  The name Earth Day was a logical and obvious suggestion made by several people in the fall of 1969.

The April 22, 1970, Earth Day was the beginning of the modern environmental movement.  Media coverage of the first April 22 Earth Day included Walter Cronkite's narration of a CBS News Special Report Earth Day: A Question Of Survival.

Earth Day became a popular event in the United States and soon around the world as well.  Earth Day seemed to work because of a grassroots level enthusiasm that quickly spread.

In 1990, on the 20^th anniversary of Earth Day in the United States, the observation officially went global in 141 countries.  The status of environmental issues now had stronger marketing tools, greater access to television and radio, and multimillion-dollar budgets.

Earth Day 2000 marked the first time the movement used the internet as its principle means of organization both locally and internationally.

Today Earth Day continues to grow in membership, number of countries participating, and the scope of its effectiveness.  We only have one planet and need to do everything we can to save it.

Crazy Tax Deductions—Part 2 of 2

Here are some more zany tax deductions that didn't work…and some equally zany ones that did.  And a few deductions where the CPA preparing the taxes offered an opinion before the taxpayer filed the forms.

Here's some that were rejected by the IRS.

1)  Burning Down The Business:

A furniture store owner had unsuccessfully tried for years to sell his business.  He finally hired an arsonist and collected $500,000 in insurance money.  But things went bad for him when he tried to deduct the $10,000 he paid the arsonist as a "consulting fee."  Both men ended up in prison.

2)  Did She Tango Her Way Home:

A taxpayer was denied a deduction for dance lessons which she claimed would improve her varicose veins.  The reason for the rejection?  The IRS claimed the lessons were not medically necessary, the ruling also extending to dance lessons for arthritis and nervous disorders.

3)  Fido's Babysitting:

Millions of household dogs in the U.S. are left home alone each day.  One taxpayer hired someone to come to his house and watch his dog while he was at work then he tried to deduct the expense using the same rules intended for children and legal dependents.  The IRS said no way.

One that got a thumbs up and a thumbs down.

4)  Beer vs. Whiskey:

A gas station owner gave his customers free beer and took the cost as a tax deduction.  On the other hand, a businessman tried to deduct several cases of whiskey he gave to clients as an entertainment expense.  Tax Court ruled that the beer deduction was allowed but the whiskey deduction was denied.  [Makes no sense to me, or anyone else for that matter other than the Tax Court judge who made the ruling]

And here are some surprise rulings in favor of the taxpayer.

5)  Dairy Cows On Safari:

The owners of a dairy farm tried to write off an African safari as a business expense claiming that some of the dairy's promotional efforts included wild animals.  Even though the concept of wild dairy cows is a bit far-fetched, the IRS actually allowed the deduction.

6)  Come By For A Swim:

An emphysema patient was told by his doctor that he needed to start exercising.  So, the patient installed a swimming pool at his home and deducted it as a necessary medical expense.  Even though they turned down the deduction for the tango lessons, the IRS allowed the swimming pool deduction including the cost of various chemicals, cleaning, heating and upkeep.

7)  Here, Kitty-Kitty-Kitty:

Junkyard owners had a nasty snake and rat problem.  In an attempt to combat it, they set out bowls of pet food each night to attract the feral cats that roamed the area.  The cats ate the pet food and also the snakes and rats.  Since the cats made the business safer for customers and employees, the IRS allowed the deduction for the pet food.

8)  The Bigger…The Better:

An exotic dancer wrote off the cost of breast implants, claiming it was a business expense since bigger breasts equaled bigger tips.  The IRS agreed, saying the implants were a stage prop essential to her act.

And finally, some strange deductions the tax preparer ruled on before the taxpayer filed the forms with the IRS.

9)  Carrier Pigeons:

A tax payer was so distrustful of technology that he wouldn't use a computer or even a phone.  So, he used carrier pigeons to communicate with his business partner across town.  He also thought it made sense to deduct all his expenses for the care, feeding, and housing of the carrier pigeons as a business expense.  After determining that the businessman had not used technology for communication in the past, the CPA preparing his taxes decided the deduction was fair.  No word yet on whether the IRS agreed.

10)  A Baby:

A businesswoman tried to deduct the cost of her own baby as a business expense.  She used photos of the baby in marketing materials for her business and believed the money she spent on her baby's food, clothing, nanny, diapers and baby powder—a total of about $26,000 for the year—should all count as business expenses.  The CPA doing her taxes wrote off the cost of hiring the photographer who took the photos of the baby as well as the baby's stroller and clothing items that carried the company logo which pictured the baby, but she informed her client that the rest of the expenses were not allowed.

11)  Hip Replacement For A Dog:

A woman dropped off her tax information to her tax preparer.  He noticed an unusually high amount for medical expenses including $8,000 for a family dependent even though she had no spouse or children.  The family dependent turned out to be her dog.  Because the animal wasn't a medical necessity for the taxpayer, he couldn't let her deduct the cost of the surgery or any of the dog's other expenses.

12)  Pole Dancing Lessons:

A man tried to write off the cost of his wife's pole dancing lessons as a business expense under meals and entertainment.  The man claimed watching her dance was his after work relaxation and made him better at his job.  His tax preparer informed him that the IRS would swiftly deny the $800 deduction.

13)  $1,000 Worth Of Evian Water:

A very wealthy woman convinced her doctor to give her a prescription for three bottles of Evian water (specifying the brand) every day and declared $1,095 as a medical deduction on her taxes for the water.  Her CPA said that since she still had the prescription note in her files showing it had been prescribed by a doctor it was a permissible expense even though the doctor's note didn't disclose what her medical condition was that required three bottles of Evian water every day.

14)  Spanx Shapewear:

A real estate agent who was a little bit big on the bottom (according to her tax preparer) bought several pairs of the Spanx brand slimming underwear because she thought looking smaller would help her sell more houses.  Her tax preparer told her there was no proof the Spanx had any impact on her business or income, therefore, it couldn't be considered a legitimate business expense.

15)  Recreational Drugs:

One financial planner had a rock band client actually try to deduct an item labeled drugs as a Travel & Entertainment expense.  The total cost of the drugs was in the high five-figures.  The band's bookkeeper claimed the cost of recreational drugs was necessary and ordinary.  Setting aside the fact that possession of the recreational drugs was illegal, the tax preparer advised the band that the IRS would never allow the deduction.

And on that note…Happy Tax Day to everyone!

Crazy Tax Deductions—Part 1 of 2

Each year tax payers have tried to take the craziest deductions and have even pursued the matter in tax court when the IRS denied the deductions.  Here are ten of the zanier deduction attempts.

1)  Overdone Overdrafts:

A couple trying to keep their dry-cleaning businesses from going under had been denied business loans by their bank who had judged them to be a bad credit risk.  They came up with a plan to ease their cash flow problems.  They regularly overdrew their bank account and would pay the overdraft when the bank called.  This ended up costing them more than $30,000 a year in overdraft charges which they deducted from their taxes as a business expense.  The Tax Court denied the write-off, stating that the charges were unreasonably high.

2)  Red Blood Cell Depletion Allowance:

Because of her rare blood type, a woman made more than $7,000 in one year as a blood plasma donor.  She tried to offset the additional income through a tax deduction, claiming a depletion for the loss of both her blood's mineral content and her blood's ability to regenerate.  Depletion is a proper write-off for firms that remove deposits of minerals such as coal and iron ore from the ground.  The Tax Court ruled that individuals cannot claim depletion on their bodies.

3)  Prostitutes And Porn:

A tax lawyer spent more than $65,000 a year on prostitutes and pornographic materials which he deducted as a medical expense.  He stated the positive health effects of sex therapy.  The Tax Court denied the write-off saying his conduct was illegal and also wasn't the treatment for a medical condition.

4)  Burning Down The House:

A man relocated his family to a new state after a job transfer.  His wife didn't like the new location and returned home with the kids.  He visited over a holiday weekend and discovered another man had been living with her.  They argued and she left the house at which time he put some of her clothes on the stove and set them on fire.  It got out of control and burned the house down.  He claimed a casualty loss deduction and the Tax Court denied it saying they could not allow him to deduct a loss from a fire he set.

5)  Hush Money:

A pro football player got into an altercation with a lady friend at the time that he was in the process of negotiating a contract extension.  She filed a criminal complaint against him.  The team owner said if the matter became public, they would cut or trade him.  He agreed to pay her $25,000 to keep things quiet and he got his four-year contract extension.  When he tried to take the payout as a tax deduction, the Tax Court said the payment was a result of a personal relationship rather than a business expense.

6)  Designer Clothes:

The manager of a designer label boutique was required to purchase and wear the designer's clothing as a condition of her job to project the image of an exclusive life style.  A court denied her deduction because the clothes could be worn outside work regardless of the fact that they were not her personal taste of clothing.

7)  Las Vegas Gambling Junket:

A repo company sponsored a bus trip to Las Vegas in an effort to drum up business from banks.  The people talked informally about the collection business, but everyone spent most of the weekend gambling and no formal meetings were scheduled.  The trip was very successful and the repo company got a lot more business from the attendees.  However, the Tax Court denied them the deduction of the cost of the junket because the business discussions were only a small part of the trip.

8)  Meals With Colleagues:

A partner in a law firm met every day with his colleagues at lunch to discuss the firm's business.  Unfortunately, the IRS denied the deduction for the meals as being a business expense.  The law firm took it to Tax Court where the court agreed with the IRS that the meals were a non-deductible personal expense.

9)  Wrecking A Rental Car:

Heavy fog had an airline employee stranded who needed to get to New Orleans.  He worked out a deal with a rental car company to take one of their cars that they needed driven to New Orleans.  The company would have the car transported without having to pay a driver and he would get to New Orleans with no charge for the rental car.  Unfortunately, he wrecked the car in Mississippi and had to pay for damages.  When he tried to deduct the payment as a casualty loss, the Tax Court denied the deduction because he wasn't the owner of the car.

10)  Shoddy Construction:

A couple paid a builder to construct their home.  Shortly after they moved in, they found a series of problems with the house that made living there impossible.  They deducted a large theft loss on their taxes, claiming the builder defrauded them.  The Tax Court denied it stating they were the victims of poor workmanship rather than fraud.

Next week in Part 2, I'll be sharing some more strange deductions that didn't work along with some equally weird deductions that, surprisingly, the IRS did accept.