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Claimed Clothing Expenses
Articles of clothing, including shoes or boots, are deduct-
ible under section 162(a) only if the clothing is required in the
taxpayer’s employment, 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).
The record establishes that the items of clothing for which
petitioners claim a deduction for their taxable year 2002 consist
of jeans, shirts, gloves, hats, and Wolverine boots.
On the instant record, we find that petitioners have failed
to carry their burden of establishing that the jeans, shirts,
gloves, hats, and Wolverine boots in question were required in
Mr. Shoemaker’s employment, were not suitable for general or
personal wear, and were not worn for general or personal pur-
poses.
On the record before us, we find that petitioners have
failed to carry their burden of establishing that they are enti-
tled for their taxable year 2002 to the deduction under section
162(a) that they claim for certain clothing.19
18(...continued)
46016 (Nov. 6, 1985).
19Assuming arguendo that petitioners had established that
the expenditures for the clothing in question were otherwise
deductible under sec. 162(a), on the record before us, we find
that petitioners have failed to carry their burden of establish-
ing that they spent $444.42, the clothing expense deduction that
(continued...)
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