Administrative court dismissed tax deduction claim for police calendar as not a necessary professional book.

The Administrative Court of Uusimaa dismissed the taxpayer's request to deduct the cost of a police calendar from their 1981 income tax. The applicant argued the calendar contained essential information regarding police organizations and authorities necessary for their work, while the tax authority rejected this as a mere hobby item. The court ruled that the calendar did not meet the strict criteria for a professional book required for the taxpayer's specific duties.