The U.S. Tax Court denied a petition from a West Virginian welder to deduct the cost of the Rocky Wolverine boots, as well as other clothes and gloves, which he said he purchased specifically for his work during the 2002 tax year.

As the court wrote in its opinion, filed Aug. 17, "Articles of clothing, including shoes or boots, are deductible ... only if the clothing is required in the taxpayer's employment, is not suitable for general or personal wear and is not worn for general or personal purposes."

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