J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

19.9 Unusual Job Expenses

The following are not typical deductible expenses. However, deductions in the following cases have been allowed.

EXAMPLES

1. Shoeshine expense of a pilot. Company rules required a commercial airline pilot to look neat, keep his hair cut, and wear conservative black shoes, properly shined. The pilot deducted as a business expense $100 for his haircuts and $25 for his shoe shines. The IRS disallowed the deductions, but the Tax Court allowed the cost of the shoe shines. The shoes were of a military type which he wore only with his pilot’s uniform. The cost of keeping up a uniform is deductible. The haircuts were merely nondeductible personal expenses.

2. Depreciation on furnishings bought by executive for his company office. Following a quarrel with an interior decorator, a sales manager bought his own office furniture when his firm moved to new quarters. Rather than complain or ask for reimbursement, he footed the bill and deducted depreciation. The IRS disallowed the deduction, claiming the expense was that of his company. The Tax Court allowed the deduction. The manager’s action was unusual, but prudent. He did not want to cause difficulties, and at the same time had to maintain his image as a successful manager. His expenses for furniture were appropriate and helpful.

3. Salesman’s cost of operating a private plane. Sherman flew his own plane to visit clients in six southern states and deducted $18,000 as operating costs of the plane. The IRS disallowed ...