Used Shoes, San Francisco Ski Show 1976
In the course of auditing my tax account, the Internal Revenue Service ruled that I was allowed to take a deduction for one pair of skis a year, but could not deduct my boots. As they saw the matter, the boots could be conceivably be used for purposes other than skiing. What those other purposes were was not clear. My attorney made the analogy with his three-piece suit, which he was required to wear in the courtroom, even through he only appeared in court only about once a year. It was necessary for his profession, but could be worn places other than in the courtroom, so was not deductible.
I can hardly see myself clomping into a courtroom in my Lange boots, or being able to sit comfortably as a juror for any considerable length of time. Or wearing a three-piece suit in a snowstorm, for that matter, although it may already have been done. So there you are, ski boots are not deductible.
If “skiing” is not a sport, but a “way of life,” then ski boots are not sporting goods, but life-supporting goods, so they should be chosen with care, and made to last. Which is how they were originally made — leather starched over a last — until Hans Heierling’s hands were no longer enough to sew the elephant hide he used in his last boots. Thus began, by default, the era of plastic. At last, or so we thought.
Senior correspondent Bob Chamberlain lives with his dog at 8,000 feet in Colorado’s Roaring Fork Valley.