Dry shoes are crucial.

NPR: Subzero Biker Checks In

Besides, she deducted lounge wear, a robe, sportswear, lingerie, an Ohio State jersey, jewelry, running shoes, dry cleaning, business gifts, cable TV, contact lenses, cosmetics, gym memberships, haircuts, Internet access, self-defense classes, and her subscriptions to Cosmo, Glamour, Newsweek, and Nickelodeon.

FORBES: Taxing Professional Clothes

Besides, she deducted lounge wear, a robe, sportswear, lingerie, thong underwear , an Ohio State jersey, jewelry, running shoes, dry cleaning, business gifts, cable TV, contact lenses, cosmetics, gym memberships, haircuts, Internet access, self-defense classes, and her subscriptions to Cosmo, Glamour, Newsweek, and Nickelodeon .

FORBES: Claiming Tax Deductions For Clothing?

Even though it was the end of the summer and the path was dry, the stranger took the time to wipe his shoes carefully on the mat at the bottom of the steps.

NEWYORKER: Heirs