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formal clothing rental expenses on Schedule C of her 1994 tax
return.
The cost of clothing has generally been considered a
nondeductible personal expense pursuant to section 262. See
Hynes v. Commissioner, 74 T.C. 1266, 1290 (1980). Similarly,
courts have denied deductions even when taxpayers have shown that
the clothing would not have been purchased but for the
employment. See Kroll v. Commissioner, 49 T.C. 557, 566-567
(1968).
In Yeomans v. Commissioner, 30 T.C. 757, 767 (1958), we
listed three criteria which must be met in order for clothing to
be deductible as an ordinary and necessary business expense: (1)
The clothing is required or essential in the taxpayer's
employment; (2) the clothing is not suitable for general or
personal wear; and (3) the clothing is not so worn.
Additionally, a taxpayer is required to substantiate the
deduction through the maintenance of books and records or other
sufficient evidence in order to be entitled to a deduction under
section 162(a). See sec. 1.6001-1, Income Tax Regs.
In this case, petitioner could not recall specific events
for which she rented the formal wear. Petitioner proffered three
receipts which she claimed substantiated her rental expenses.
When asked about the first two rental receipts, petitioner
stated: "I'm not sure of the first one, but the second one,
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