Court allows tax deduction for military officer's professional book purchases under TVL 25 and 26.

The Administrative Court of Uusimaa allowed a military officer's claim to reduce his 1988 tax liability by the cost of professional history books. The officer argued that these purchases were necessary for his teaching duties at a military academy, while the tax authority initially denied the deduction. The court ruled in favor of the officer, determining that the books were directly related to his professional obligations and thus eligible for the tax reduction specified in the relevant statutes.