COURT RULES AGANST CONCERT PIANIST

A district court ruled that a concert pianist cannot deduct the cost of fancy clothing that she wore while performing. She shopped at high-end stores for special gowns, dresses, shoes and jewelry to wear only at concerts and deducted the cost as business expenses. She did not wear the items outside of the concert hall. The court disallowed the deduction because other people wear similar clothing in other settings [Tilman, D.C., N.Y.]