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The clothing expenses petitioner incurred were for clothes of a
type which can be worn outside of work. The articles of clothing
seem especially suited for ordinary wear in the State of New
Hampshire. A deduction may not be claimed for the expenses
because they are nondeductible personal expenses rather than
business expenses, even if the clothing was in fact used
exclusively for work. Sec. 262(a); Barone v. Commissioner, 85
T.C. 462, 469 (1985) ("The general rule concerning the
deductibility of work clothes under section 162(a) is that they
must be of a type specifically required as a condition of
employment and not adaptable to general usage as ordinary
clothing."), affd. without published opinion 807 F.2d 177 (9th
Cir. 1986). Petitioner's clothing was suitable for general or
personal wear.
Petitioner is not entitled to any deductions in excess of
those agreed to by respondent.
Addition To Tax and Penalty
Addition To Tax for Failure To Timely File
Section 6651(a)(1) provides for an addition to tax of 5
percent of the tax required to be shown on the return for each
month or fraction thereof for which there is a failure to file,
not to exceed 25 percent. The addition to tax for failure to file
a timely return will be imposed if a return is not timely filed
unless the taxpayer shows that the delay was due to reasonable
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