Breast Reduction?



from the Miami Herald



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Depending on your profession, it appears that breasts can qualify as

business assets--and depreciable ones at that.



Indiana exotic dancer Cynthia S. Hess, a.k.a. ``Chesty Love,'' claimed a

$2,088 deduction in 1988 for depreciation on the surgical implants that

enlarged her bust to size 56FF.



Special Trial Judge Joan Seitz Pate of U.S. Tax Court has allowed the

deduction, ruling that the implants did indeed increase Hess' income and

that the breasts are so large and cumbersome--about 10 pounds each--that

they make her appear ``freakish'' and she couldn't derive personal benefit

from them.



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Alert reader Dave Moore, dmoore@reed.edu, notes that Newsweek ran an update

of the Chesty Love story in their last 1994 issue (George Will's column).

Apparantly she recently slipped on a patch of ice and ruptured one of her

implants. Talk about quick depreciation.



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[WoS]  Edited and converted to HTML by Dan Bornstein, danfuzz@milk.com.