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."
Besides not having any receipts for the items, the court also noted that the welder failed to prove the clothing were required for his employment, as welling as "[acknowledging] at trial that he was wearing Rocky Wolverine boots."
The petitioner had been employed at Mendon Pipeline Inc., in Ghent, W.Va., and had claimed more than $13,000 on his "Job Expenses and Most Other Miscellaneous Deductions" schedule, which included a significant amount of meal and travel expenses. About $600 of clothes, boots, and gloves costs was claimed under "Other expenses."
The full opinion is available at www.ustaxcourt.gov/InOpHistoric/nicely.TCM.WPD.pdf.
Previously on WebCPA:
IRS: Donations Must Be in 'Good' Condition (Aug. 21, 2006)
New Chief Judge Takes Over Tax Court (June 2, 2006)
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