Finally, he reminds the trader that all employees of the manager have signed, as a condition of employment, a restrictive employment contract with heavy financial penalties for employees who say anything derogatory about the firm.
The Tax Court pointed out that for Hamper to deduct the costs of her work clothes, she had to wear them as a condition of her employment and the clothes could not be suitable for everyday wear.
In my mind, Michigan would have been the last state to pass legislation removing the requirement for workers to join a union as a condition of employment in unionized businesses.