Tax Court Boots Clothing Expense Deduction

The Tax Court yesterday decided a case that is sure to become a staple in income tax casebooks. In Nicely v. Commissioner, T.C. Memo. 2006-172 (8/17/06), the Tax Court refused to let a welder deduct the cost of the Rocky Wolverine boots he wore to work. What makes the case particularly interesting is that one of the requirements for deducting work clothing under § 162 is that the clothing must not be suitable for personal wear outside of work. In denying the deduction, the Tax Court noted tongue in cheek that "petitioner acknowledged at trial that he was wearing Rocky Wolverine boots."

About the Author

Paul Caron

Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.

2 responses to “Tax Court Boots Clothing Expense Deduction”