Court allows car repair costs as deductible income-related expenses for a forest ranger's necessary work travel.

The Administrative Court allowed the deduction of 2,262 Finnish marks for car repairs resulting from a traffic accident during necessary work travel. The plaintiff, a forest ranger, argued that using his own vehicle for inspections across Central Finland was essential to his duties. The court upheld the deduction, confirming that expenses incurred while performing mandatory work-related travel are deductible under the Income Tax Act.