You guys know that Judge Zagel is notoriously conservative, right? He's a former prosecutor, was appointed by Ronald Reagan, and is almost 70 years old. Not the sort of person who has any desire to leave his current job and move to DC to serve in the Obama administration.

Actually, Judge Zagel is notoriously conservative. He's a former prosecutor and was appointed by Ronald Reagan. But whatever, believe what you want.

Probably never, because he's 70 years old, a former prosecutor, and was appointed by Ronald Reagan. He's notoriously conservative. But whatever, believe what you want.

I think they mean some stuff is in the public domain and not subject to copyright. Like, any book by Charles Dickens, for example. Also, some artists simply elect NOT to seek copyright protection on their work, and allow people to trade it freely, like Grateful Dead concert recordings, etc.

To play devil's advocate then -- you're suggesting that someone can get a job in an upscale clothing store, for say, one shift a week -- a total of 8 hours work, and then have tax-deductible dry cleaning on a nice sweater that she now wears outside of work, so long as she maintains this part-time job and wears that sweater to it? By the way, her dry cleaning bills are now much higher. And a cashmere sweater is a UNIFORM? How would policemen or firemen feel about that? Or people in the army? Don't you think when congress drafted the tax code, they thought "uniform" would be defined as something in the latter camp?

(by the way, this is a real case)

actually, there is pretty well established precedent that she referred to. But don't take my word for it: http://caselaw.lp.findlaw.com/scripts/getcase.pl?...

Actually... it kinda is. Let me ask you a specific question: the Internal Revenue Code says that if you have to purchase a uniform for your job, the costs of maintaining that uniform are tax deductible (e.g., dry cleaning costs, etc.). What about someone who works part-time at an upscale ladies clothing score, that gives it's employees discounts on clothing, but then forces them to wear the clothing from that store while working. Someone works there full time, and bought a lot of the nice clothes to wear at work, but lives a very boring life, and never wears the clothes outside of work. Can she deduct the maintenance costs of those clothes on her tax return? After all, she only bought the clothes because she had to for her job. On the other hand, can you really say that a $200 cashmere sweater she herself selected is a "uniform"?

The IRS code just says uniforms are deductible. So what's the answer to my question - deduct or not?

Um? Are you serious. It was a hypothetical.

A lot less than churches do.

Actually, she received a scholarship from them. And since they're a private insitution no taxpayer's moeny was used.