- 19 - cleaning costs resulted from his work uniform, and although he did not wear a corporate uniform per se, he did wear “jeans from head to toe.” Articles of clothing are deductible under section 162(a) only if the clothing is required in the taxpayer’s business, is not suitable for general or personal wear, and is not worn for general or personal purposes. Yeomans v. Commissioner, 30 T.C. 757, 767-768 (1958). There is nothing in the record to prove that the jeans worn by Mr. Nwankwo were required in petitioner’s business, were not suitable for general or personal wear, and were not worn for general or personal purposes. Accordingly, we must sustain respondent with respect to these expenses. With respect to the disallowed deductions for telephone expenses, as a general rule, the deductibility of telephone expenses is also guided by section 162(a). But see sec. 262(b). However, if the telephone expense at issue is for a cellular phone, the stringent substantiation requirements under section 274(d) will apply, as a cellular phone is listed property pursuant to sections 274(d)(4) and 280F(d)(4)(A)(iv). The record is devoid of any evidence showing Mr. Nwankwo’s business-related telephone expenses, or in what amount these expenses occurred. The only reference contained in the record is a letter addressed to Mr. Nwankwo from his cellular phone company notifying him of a replacement fee that he must pay for a non-Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011