reveals that they have no recollection of what the specific gifts were for, to whom they were given or even what they were. Thus, nothing in the record supports a deduction for business gifts. 6.Haircuts/Manicures Plaintiffs deduct $1,800 in expenses for Olin’s haircuts and manicures. “Haircuts are nondeductible personal expenses even when required as a condition of employment.” Boltinghouse, 2007 WL 3145632, at *10 (citing Hynes v. Comm’r, 74 T.C. 1266, 1291-92, 1980 WL 4535 (1980)). The same is true for manicures, because such expenses are inherently personal in nature and suitable for general occasions. See Douglas v. Comm’r, T.C. Memo. 1979-224, 1979 WL 3287, at *1 (T.C. June 6, 1979); see also Irwin v. Comm’r, T.C. Memo. 1996-490, 1996 WL 626334, at *7 (T.C. Oct. 30, 1996) (<HOLDING>); Hynes, 74 T.C. at 1292. 7.Airline Tickets On
holding that deposition expenses are not an allowable cost holding that personal grooming expenses are not deductible holding that expenses includes costs holding that claims under 42 usc  1983 are not personal injury tort claims holding that deposition expenses are an allowable cost