- 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 that
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011