- 16 -
is also sustained as to those disallowed expenses. Such items
may well be consumed not only by bodybuilders but also by others
interested in their health and physical appearance.
As noted above, petitioner also used a variety of other
products that were not ingested but were physically applied to
the body primarily to enhance his appearance as a professional
bodybuilder. Even though no evidence was presented to establish
that those products were used by nonprofessional bodybuilders,
the Court recognizes that such products could be and might in
fact be used by nonprofessionals interested in their physical
appearance. The evidence presented indicates that these products
were marketed only through bodybuilding publications and were not
generally for sale through normal marketing outlets. The fact
that nonprofessionals may have used such products does not, in
the Court's view, tip the scale against professional
bodybuilders, bearing in mind the general rule cited above that
the Court's role on questions of this nature is to reconcile
sections 262 and 162. As to these products, while there may be
some doubt, the Court concludes, on balance, that the scale tips
ever so slightly in favor of petitioner. Petitioner, therefore,
is allowed a deduction for this portion of the expenses.
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