A bodybuilder cannot deduct the cost of special food for his diet.
As it turns out, the boilermaker who was allowed to deduct his commuting
was also a pro bodybuilder. He ate three pounds of buffalo meat every day
because of its high protein content and took special vitamin supplements
to enhance strength and muscle development. He also bought unique oils
designed to make his muscles look bigger when he posed in competitions.
The meat and vitamins are a personal expense. They could be eaten
by people who aren't bodybuilders, according to the Tax Court. However,
the deduction for the oils he used to make his muscles shine was allowed.