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clothing he purchased was of a type that people ordinarily wear,
although he himself would not wear such clothing if not required
to. Therefore, because the clothing that petitioner purchased is
suitable for general wear, his clothing expenses are
nondeductible personal expenses under section 262, as are the
expenses incurred for laundering and dry-cleaning his clothing.
Haircuts are nondeductible personal expenses even when required
as a condition of employment. See Hynes v. Commissioner, 74 T.C.
1266, 1291-1292 (1980). Therefore, petitioner is not entitled to
deduct any of the expenses relating to his appearance.
E. Casualty Loss
Under section 165(a), a taxpayer is allowed a deduction for
losses sustained during the taxable year and not compensated for
by insurance or otherwise. Petitioner claims that he suffered a
$500 casualty loss because he tore his suit on a piece of glass
while at work. As discussed in the section above, we have
determined that petitioner’s business clothing is not considered
business property. Thus, he is eligible for a casualty loss
deduction only if he meets the requirements of section 165(c)(3)
and (h). Under section 165(h), petitioner may deduct his net
casualty loss only to the extent that it exceeds 10 percent of
his adjusted gross income, or $4,488 for 2003. Therefore, even
if we were to accept petitioner’s unsubstantiated claim that he
suffered a casualty loss of $500, petitioner still fails to meet
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