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the years in issue for items such as clothing and shoes that were
required for employment. Petitioners’ testimony on this issue
was vague, however, and petitioners gave no indication that the
clothing or shoes were unsuitable for general or personal wear.
Accordingly, such expenses are not deductible. See Yeomans v.
Commissioner, supra.
Petitioners assert they spent $600 on haircuts in each of
the years at issue. We have repeatedly held that such costs are
nondeductible personal expenses. See Hynes v. Commissioner, 74
T.C. 1266, 1291-1292 (1980); Drake v. Commissioner, 52 T.C. 842,
844 (1969); Fryer v. Commissioner, T.C. Memo. 1974-26.
Petitioners therefore are not entitled to deduct the costs of
clothing, shoes, and haircuts as business expenses.
Petitioners contend they paid or incurred numerous other
business-related expenses for items such as gasoline, a computer,
and a facsimile machine. We need not consider these remaining
items. The standard deduction for 2002, 2003, and 2004 was
$7,850, $9,500, and $9,700, respectively. See sec. 63(c)(2),
(4). After the claimed deductions for medical and dental
expenses, clothing and shoes, and haircuts are disallowed,
petitioners’ remaining deductions for each year do not exceed
these amounts. Petitioners therefore are entitled only to the
standard deduction for each year. Sec. 63(b) and (c); Shepherd
v. Commissioner, T.C. Memo. 1999-19. Respondent’s determination
on this issue is sustained.
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