- 13 -
Mr. Cotton claimed a deduction of $225 in 1996 for tax
preparation fees.6 At trial, Mr. Cotton provided credible
testimony that he incurred expenses for the preparation of his
tax return in the amount of $225. Accordingly, we conclude that
Mr. Cotton is entitled to a deduction of $225.
6. Work Clothing
Work clothing may be deductible under section 162 if a
taxpayer can establish the following: (1) The clothing was
required or essential in the taxpayer’s employment; (2) the
clothing was not suitable for general or personal wear; (3) and
the clothing is not so worn. See Yeomans v. Commissioner, 30
T.C. 757, 767-769 (1958); Kozera v. Commissioner, T.C. Memo.
1986-604. Mr. Cotton deducted unreimbursed employee business
expenses in the amount of $5,700, $7,000, and $4,205 in 1994,
1995, and 1996, respectively. Mr. Cotton testified that he spent
$800 to $900 per year for uniforms, safety shoes, and safety
glasses. He did not have any other business expenses related to
his employment with the U.S. Department of the Navy. We have
held that expenses for this type of clothing and protection are
deductible. See Kozera v. Commissioner, supra; Jeffers v.
Commissioner, T.C. Memo. 1986-285; Boback v. Commissioner, T.C.
6 Mr. Cotton is not entitled to a deduction for 1994 and
1995. After concessions and our holding, Mr. Cotton’s itemized
deductions for 1994 and 1995 do not exceed the standard
deduction. See sec. 63(c).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011