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rule that, where business clothing is suitable for general wear,
the expense is more inherently personal than business related.
Donnelly v. Commissioner, 262 F.2d 411 (2d Cir. 1959), affg. 28
T.C. 1278 (1957); Roth v. Commissioner, 17 T.C. 1450 (1952);
Roberts v. Commissioner, 10 T.C. 581 (1948), affd. 176 F.2d 221
(9th Cir. 1949); Drill v. Commissioner, 8 T.C. 902 (1947). Such
costs are not deductible even when it is shown that the expense
would not have been incurred but for the employment. Stiner v.
United States, 524 F.2d 640 (10th Cir. 1975). However,
exceptions have been allowed where an item is useful only in the
business environment in question. Hynes v. Commissioner, supra
at 1290. This case, which does not involve clothing, can
nevertheless be analogized with these general rules.
With respect to petitioner's consumption of buffalo meat,
respondent has not challenged petitioner's argument that the meat
developed proteins and strength that enhanced his bodily
physique. However, there is no doubt that buffalo meat is also
consumed as food by nonbodybuilders, albeit not with the
regularity and in the quantities consumed by petitioner. On
balance, the Court holds that petitioner's expenses for buffalo
meat are inherently personal and are not deductible under section
262. Respondent, therefore, is sustained on that portion of the
expenses at issue. The shake drinks consumed by petitioner also,
in the Court's view, fall in this same category, and respondent
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