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1. Peggy is a rodeo clown, and this year she expended $1,000 on special funny clothes and outfits. Peggy would like to deduct the cost

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1. Peggy is a rodeo clown, and this year she expended $1,000 on special "funny" clothes and outfits. Peggy would like to deduct the cost of these clothes as work-related because she refuses to wear the clothes unless she is working. Under what circumstances can Peggy deduct the cost of her clown clothes? What Tax Court Cases supports your

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