Those are deductible only if you must wear them as a condition of your employment and the clothes are not suitable for everyday wear.

FORBES: Why Santa Won't Owe Any Income Taxes This Year

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.

FORBES: Taxing Professional Clothes

In the 1980s, the county roofed the courtyard in order to air-condition the house, to preserve its fabrics and furnishings, and to make it more suitable for events.

WSJ: An American Renaissance Gem