- 17 - least twice per year; $50-$60 for coveralls each year; $2,400 per year for tools; and $30 per month for union dues. With respect to the deductions for work boots and coveralls, work clothing may be deductible under section 162 if the taxpayer can establish that: (1) The clothing was required or essential in the taxpayer’s employment; (2) the clothing was not suitable for general or personal wear; and (3) the clothing was not so worn. Yeomans v. Commissioner, 30 T.C. 757, 767-769 (1958); Kozera v. Commissioner, T.C. Memo. 1986-604. The Court is satisfied that petitioner incurred expenses for work boots and coveralls. Petitioner’s credible testimony to that effect, and the nature of his jobs, which included working as a demolition foreman, a drilling crew foreman, and a master mechanic, are satisfactory evidence to support the deductions. Because petitioner’s trade was labor intensive, work boots and coveralls were essential to his employment in the construction industry. We also find that the type of boots and coveralls this sort of work requires, for safety reasons, may not be suitable for general or personal wear. Accordingly, “bearing heavily” on petitioner, whose “inexactitude is of his own making”, we allow a deduction of $100 for each of the tax years for the cost of work boots. Cohan v. Commissioner, 39 F.2d at 544. Similarly, while petitioner testified that he spent up to $60 per pair of coveralls, he had no records to substantiate thatPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
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