Hamper v. Comr., T.C. Sum. Op. 2011-17

(petitioner, TV news reporter, deducted costs for wardrobe expenses including costs for lounge wear, robe, lingerie, cotton bikini and cotton thong; court disallowed deduction for such costs because they were nondeductible personal expenses as were costs for drycleaning such clothing items; deductions also disallowed for contact lenses, makeup and grooming expenses including cost of Softsoap morning mist pump soap; court disallowed deduction for manicures, grooming, teeth whitening and skin care as inherently personal expenses; expenses for gym membership to maintain good health likewise nondeductible as unrelated to business; professional association fees and dues deductible; expenditures for subscriptions to cable television, magazines (including Cosmopolitan and Glamour) not deductible; deduction for cell phone and vehicle expenses disallowed due to lack of credible evidence that would show compliance with substantiation requirement; deduction for business gifts disallowed; expenses for meals and entertainment disallowed; accuracy-related penalties imposed).