Nicely v. Commissioner
United States Tax Court
T.C. Memo 2006-172 (2006)
Relevant factsFree
Brian Nicely (plaintiff), a welder, deducted clothing and boots purchased for his job as a business expense on his federal taxes; the Commissioner of Internal Revenue (defendant) disallowed the deduction, and at trial Nicely acknowledged he was wearing the very same boots in the courtroom that day.
IssueFree
Whether a taxpayer may deduct clothing expenditures as a business expense when the taxpayer has offered no evidence the clothing meets the required criteria and has admitted wearing the items for a personal purpose.