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deductible if the clothing is adaptable for nonbusiness wear.
See, e.g., Hawbaker v. Commissioner, T.C. Memo. 1983-665 (car
salesman not entitled to deduct costs of cleaning suits that were
easily soiled with grease and dirt). In addition, to claim a
deduction for teaching supplies it is not enough that the
supplies are helpful to the students and appropriate for use in
the classroom; they must also be directly related to the
taxpayer’s job as a teacher and a necessary expense of being a
teacher. Wheatland v. Commissioner, T.C. Memo. 1964-95.
Respondent argues, and we agree, that petitioners’ claimed
expenses relating to Mrs. Garcia’s employment as a high school
English teacher are personal in nature and not ordinary and
necessary business expenses. Giving birthday cards and wedding
presents, renting movies, visiting the Museum of Natural Science,
contributing to a holiday party, subscribing to periodicals of
general interest, and purchasing tissues, lotion, and cleaning
supplies are not directly attributable to the performance of the
duties of a high school English teacher. These are personal
expenses and are thus not deductible under section 162(a) as
ordinary and necessary business expenses.7 Sec. 262(a); Noland v.
7Effective for tax years beginning after Dec. 31, 2001,
elementary and secondary school teachers may deduct certain
school supplies up to $250 from their gross income. Sec.
62(a)(2)(D), (d)(1). As the year at issue is 2000, this
provision is not at issue. Respondent nonetheless allowed Mrs.
Garcia and Mr. Garcia each an amount in excess of $250.
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