Ed Miliband "political scheme". During the 2009 parliamentary expenses scandal, Miliband was named by the "Daily Telegraph" as one of the "saints" of the scandal, due to his claiming one of the lowest amounts of expenses in the House of Commons and submitting no claims that later had to be paid back. Following the formation of the Conservative–Liberal Democrat coalition government on 11 May 2010, Gordon Brown resigned as Prime Minister and Leader of the Labour Party with immediate effect. Deputy Leader Harriet Harman took over as Acting Leader and became Leader of the Opposition. On 14 May, Miliband announced that he
Public policy limitation on deduction for business expenses In "Lilly v. Commissioner", opticians claimed deductions for payments made to doctors in consideration of prescriptions for eyeglasses sold by the optician taxpayers in question. Though these payments qualified for § 162 deduction as expenses paid in the course of the opticians' trade or business, the IRS argued that the expenses should be disallowed as against public policy. While the Court disapproved of the business ethics displayed by the opticians, the Court upheld the deductions as valid under the Code. The Court in "Tellier" stated that only in extremely limited circumstances would a deduction that meets the requirements of §