The following tax deductions may sound wacky, but they were all upheld by the IRS or the courts.
A married couple who owned a junkyard were allowed to deduct as a business expense the cost of pet food they left out at night to attract feral cats. Reason: The cats helped eliminate snakes and rats on their property, making it safer for customers.
A professional bodybuilder was allowed to deduct as a business expense the cost of body oil he used to make his muscles glisten in the lights during bodybuilding competitions.
A stripper was allowed to deduct the cost of obtaining breast implants that increased her chest size to 56-FF. The tax court reasoned that the enormous implants were the same as stage props. However, the stripper was required to depreciate the implants, rather than deduct the entire cost in a single year, because they had a useful life over one year.
A girl's dentist advised her to take clarinet lessons to help cure her overbite. The lessons were a deductible medical expense.
A service station owner was allowed to deduct as an advertising expense the cost of giving his customers free beer.
Native Alaskan whaling captains who hunt bowhead whales for subsistence pursuant to the management plan of the Alaska Eskimo Whaling Commission, may take a special charitable deduction of up to $10,000 for the cost of acquiring and maintaining their whale boats and provisions for their crews.
A man who was allergic to pesticides was allowed to deduct as a medical expense the difference between the cost of chemically uncontaminated food he purchased from health food stores and regular chemically-treated food.
Farmers are allowed to depreciate the cost of livestock such as cows, pigs, sheep, and goats. The IRS also allowed a Louisiana ostrich farmer to depreciate the cost of an ostrich.
A woman who paid a babysitter to take care of her children so she could leave her house to do volunteer work for charity was allowed to deduct the expense as a charitable contribution.