- 21 -
wear the jeans and work boots outside of his employment. We
conclude that petitioners are not entitled to deduct the cost of
Mr. Marple’s clothing as a business expense under section 162.14
To reflect the foregoing,
Decision will be entered
under Rule 155.
14 We note in this regard that petitioners claimed a
deduction of $350 for Mr. Marple’s work clothes on their 2002
Schedule A, but introduced only 12 receipts totaling $338.58 as
substantiation for purchases of these work clothes. Moreover,
although Mr. Marple testified the receipts were for purchases of
work clothes, the receipts do not provide descriptions of the
items purchased or identify the stores where the items were
purchased.
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Last modified: November 10, 2007