Cat Lady Goes To Tax Court

A family lawyer who devoted most of her time outside of work to caring for feral cats, 70 to 80 at one time, in her Oakland, Calif. home is entitled to much of her claimed $12,068 in cat care expenses as a charitable deduction on her 2004 income taxes, according to a recent Tax Court case. Basically, the case says that unreimbursed volunteer expenses, to the extent they are incidental to charitable work for a qualified charity and are properly substantiated, are deductible.