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Article Date:
December 2006

Word Count:



Boots Deduction Lost

Brian Nicely learned the rules for deducting business clothing, gloves, and boots on the courtroom floor. Nicely, a welder, claimed a deduction for business clothing, gloves, and his Rocky Wolverine boots. The court recited the rules; noting that the taxpayer qualifies for deductions only when



the clothing and boots are required in the taxpayer’s work,


the clothing and boots are not suitable for personal wear, and


the clothing and boots are not worn for general or personal wear.

The court asked Nicely what kind ... Log in to view full article.

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