Continental FA Denied Everyday Deductions
This is killer decision for flight crew deductions- Uniform items such as nylons, shoes, scarfs, hats, etc. were denied. Yes, they were only used at work yet since these items are easily convertible to everyday use the Court said No. Van driver tips were also denied since the Court considered them incidentals and included as part of the per diem deduction. Haircuts, make-up and manicures were denied since they are personal in nature. Internet expenses were also denied, but other court opinions allow them (see below). This opinion also has a great illustration of per diem calculation and deduction.

That is from the Watson CPA website. I have seen it in several other places as well though. Like I said, do what you will but the couple bucks I might save by trying to deduct $200-$300 from taxes is not worth the risk.