Issue:
Is the cost of buying and maintaining the YSL clothing worn by the taxpayer deductible as an ordinary and necessary business under Section 162(a)?
Holding:
The cost are not deductible as ordinary and necessary business expense.
Reasoning:
Clothing costs are generally only deductible as a business expense if: “(1) the clothing is of a type …show more content…
As the commissioner states, “the price one pays and the styles one selects are inherently personal choices governed by taste, fashion, and other unmeasurable values.” A subjective test provides no guidelines in determining what kind of clothing are deductible. Two people who brought the same clothing can have different tax results based on their lifestyle and “socio-economic level,” a situation the court would like to