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supervisors. However, about two-thirds of the cost of the long
distance calls was attributable to calls made to family members.
e. Laundry, Dry Cleaning, Cost of Clothing, and
Haircuts
Petitioner seeks to deduct $3,604.65 as the combined cost of
clothing purchases, laundry and dry cleaning, and haircuts. The
clothing purchased consists of suits, sport coats, slacks, ties,
socks, and alterations. These expenses were necessary for
petitioner’s continued employment at The Men’s Warehouse because
his dress code required him to wear a suit or a sport coat and
slacks combination with a tie and to be well groomed.
5. Casualty Loss
Petitioner claims that he suffered a $500 casualty loss in
2003 because he tore a business suit on a piece of glass while at
work.
6. Tax Preparation Software and Publications
On the proposed Form 1040, petitioner claims a $166.49
deduction for tax preparation software and publications.
OPINION
I. Dependency Exemption Deduction for Petitioner’s Daughter
A taxpayer bears the burden of proving that the
Commissioner’s determinations set forth in the notice of
deficiency are incorrect. Rule 142(a)(1); Welch v. Helvering,
290 U.S. 111, 115 (1933). Tax deductions are a matter of
legislative grace, and a taxpayer has the burden of proving that
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