Earlier this week, we blogged what is sure to become a staple in income tax casebooks: Nicely v. Commissioner, T.C. Memo. 2006-172 (8/17/06). The Tax Court refused to let a welder deduct the cost of the boots he wore to work because Judge Chiechi noticed that the guy was wearing them in court (confirming that the boots were suitable for personal wear outside of work and thus not deductible under § 162). Mike McIntrye has made an edited version of the case available here.
More on the Tax Consequences of Wearing the Wrong Shoes in Court
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