Tax write-off question

[ALawPoker]

My Dad (who is also my accountant) told me that he doesn't think I can write off my sunglasses as a business expense. It's kind of annoying, because I really did buy them specifically to wear in the ws. I don't really wear sunglasses much. So my conscience tells me I'm entitled to the $400 write off (they're prescription), but logically I see why it's not really an acceptable write off. The analogy my Dad gave me was that a professional golfer who chooses to wear sunglasses while he plays can't write them off, even though they might help his performance.

But I dunno. It still feels like a surefire expense to me. I trust my Dad's professional opinion, even though he hasn't been an actual account for a number of years, but I'm curious if anyone has a different opinion. Or if anyone has any experience with this, and whether or not the IRS gave you any hassles.

Also feel free to discuss really anything related to tax write-offs, or ask other questions.