It took Alexander Walter 61.8 hours to research, compile and
prepare his tax return. Figuring that his time was worth $5 per
hour, he claimed "Income Tax Cost...$309" as a miscellaneous
itemized deduction on his return.
He admitted that under the Internal Revenue Code, as written, no
deduction may be taken for the time a taxpayer spends in the
preparation of his own income tax return. But the absence of a
deduction causes the code to be unconstitutional under the Fifth
and Thirteenth Amendments.
While agreeing that his time was valuable, the Tax Court denied
the deduction because it was neither "self incrimination" nor
"involuntary servitude". According to the court, the reward for
filing an accurate return is the privilege of living in a
civilized society. (May 1979)