[Poker CPA]

Here's the determining factor that defeats the personal use agrument. The purpose of sunglasses is to protect your eyes from sunlight and to make yourself more comfortable while outside, either driving a car or hitting a golf ball. Your sunglasses are worthless outside because they're prescription glasses. They cannot be used for outdoor activities, as noted above, because you are far-sighted, thus making them useless for anything other than sitting at a poker table. The IRS would have to prove there is a need for prescription sunglasses indoors other than poker for a farsighted individual. Pretty silly argument, unless he can show that the average male uses them to watch TV or to have sex. Its a "slam dunk".