The expense of employing someone to perform the domestic duties of a household while both husband and wife go out to work is not admissible, as it is not incurred 'in the performance of' the duties of either the wife's or the husband's employment. This was decided in Bowers v Harding1, where the taxpayer and his wife were schoolteachers appointed at a joint salary. Owing to the fact that his wife had to perform her teaching duties, the taxpayer had to employ a domestic servant, but it was held that the expense of this was not deductible;
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