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asserted an increased deficiency, we do not address this issue.
Sec. 6214(a); Rule 142(a).
B. Schedule A Deductions
Petitioner deducted legal and accounting expenses of $2,667.
At trial, petitioner testified that the amount relates to
clothing he purchased for work at MGM.
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 was not so worn. Yeomans v. Commissioner, 30 T.C.
757, 767-769 (1958); Kozera v. Commissioner, T.C. Memo. 1986-604.
Petitioner testified that MGM required petitioner to
purchase black shoes. Petitioner purchased Dr. Scholl’s shoes.
The record does not indicate that the shoes were not suitable for
general or personal wear. Therefore, petitioner is not entitled
to a deduction for the cost of shoes.
Petitioner testified that he was required to purchase and
maintain tuxedo shirts with MGM’s logo. Petitioner provided
receipts totaling $253.08 for 13 shirts. Petitioner has
satisfied the elements under Yeomans v. Commissioner, supra;
therefore, he is entitled to a deduction for the costs of the 13
shirts.
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