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

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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.

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The modern figures are in excellent condition, Vilmur said, but the vintage ones have some minor wear and tear.

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