Expensive items of wearing apparel, such as furs or jewelry, which are luxuries and are not necessary for the taxpayer or for members of his family, are not exempt from levy and are, therefore, subject to levy.

Authority: T.C.A. §§ 67-1-1407 and 67-1-1439. Administrative History: Original rule filed June 7, 1974. Amendment filed June 22, 1989; effective September 27, 1989.