I will freely admit that I am a tax nerd, and I enjoy reading the tax code and doing our taxes. I get so excited when January rolls around. Anyway, lest you think there is no entertainment value in reading tax code, may I present a section from Publication 17, Miscellaneous Decuctions: Nondeductible Expenses.
You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties.
I am dying to know who tried to deduct a wristwatch from his taxes, and unknowingly immortalized his stupidity in Publication 17. (I suppose it could have been a woman, but somehow I doubt it.) To you, I say bravo! It was a noble attempt, and I guess someone had to try it.