Court dismissed deduction of uniform costs from taxi driver's income tax due to lack of statutory basis.

The Administrative Court dismissed the taxi driver's claim to deduct the cost of his official uniform from his taxable income for the 1984 tax year. Although the driver provided evidence of purchasing items like a jacket and lapel pin under official regulations, the court found no legal provision authorizing such a deduction. Consequently, the expenses were not recognized as deductible business costs because the tax law did not explicitly permit this specific type of expenditure.