Tax court denies video equipment costs deduction for TV reporter working on international cooperation projects.

The Administrative Court dismissed the taxpayer's claim to deduct expenses for video tape recorders and tapes from their 1982 income tax. The taxpayer, a television reporter, argued these costs were necessary for work on international cooperation project groups, while the tax authority rejected the deduction. The court ruled that the specific nature of the taxpayer's role and the project did not meet the statutory requirements for such a deduction under the relevant tax law.