Earlier, we learned that cosmetic surgery is not a deductible medical expense if its purpose is to improve one's appearance. This must be distinguished from reconstructive surgery, which would be deductible. Well consider this "fact" pattern and tell me if you believe whether it could be true.

Fact or fiction?

An exotic dancer claimed a depreciation deduction for surgical breast implants. The IRS disallowed the deduction, claiming that cosmetic surgery is a personal expense. The dancer argued that the breast implant expenses were incurred solely for business purposes and were not for his or her personal benefit. Furthermore, the dancer argued that the extraordinarily huge, freakish size of the breast implants made them so cumbersome that he/she did not indeed derive personal benefit from them. Furthermore, the dancer compared the breast implants to deductible special work clothes or a costume required for a job that is not suitable for personal wear. Is this truth or dance? Remember, keep your discussions professional and respectful.