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The taxpayer, an elementary school teacher who taught classes in health, nutrition, and fitness deducted unreimbursed employee supplies of almost $9,000 for: (1) "candy and sugar" used as student incentives, (2) a computer, (3) classroom improvements and maintenance, (4) a specialty chair purchased because of a back injury suffered in relocating her classroom, and (5) fitness clothing. The Tax Court denied the deductions since gifts to students are not deductible, no matter how well intentioned; there was a lack of substantiation on the business use of the computer; the classroom improvements and specialty chair were not ordinary and necessary expenses of the job; and the fitness clothing was not essential in taxpayer's employment and unsuitable for general or personal wear. Eliana Farias , TC Memo 2011-248 (Tax Ct.).