There’s a 2009 Tax Court case involving a DC police officer assigned to a K9 unit who was required to build a kennel at home, at his own expense. The court allowed the $3,500 cost as employee business expense, Section 179 for a Section 1245 asset, even though no Form 4562 was filed with the Schedule A. TC Summary Opinion 2009-109 David and Trang Le, Petitioners