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After conceding that 10 percent of his telephone use was for
nonbusiness uses, petitioner is attempting to deduct $523.44 for
cable television and $619.07 for his telephone in 2003.
Petitioner has provided no evidence to establish that he uses his
home as a place of business. Furthermore, we find that only a
small portion of petitioner’s cable and telephone use was for
business purposes. Therefore, we agree with respondent that
petitioner’s cable and telephone expenses are nondeductible
personal expenses under section 262. Section 262(b) also
specifically disallows any deductions for local telephone
service. Therefore, we will not allow petitioner a deduction for
cable or telephone expenses.
5. Laundry, Dry Cleaning, Cost of Clothing, and
Haircuts
Petitioner proposes to deduct $3,604.64 as expenses incurred
for purchasing business clothing, laundry and dry-cleaning, and
haircuts. Petitioner argues that these are ordinary and
necessary business expenses because they were required as a
condition of his employment and he would not have made such
expenditures if his employer did not require them.
Expenses for uniforms are deductible under section 162(a) if
the uniforms are required or essential for employment, are not
suitable for general wear, and are not worn as ordinary clothing.
Yeomans v. Commissioner, 30 T.C. 757, 767 (1958); Udoh v.
Commissioner, T.C. Memo. 1999-174. Petitioner testified that the
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Last modified: November 10, 2007