Who is looking for a tax deduction? I found this to be an interesting deduction, while reading a story on audits on msn.com. Busting the IRS Just because a deduction is outrageous doesn't mean it's automatically disallowed. In 1988, Cynthia Hess, a Green Bay, Wis., stripper known as "Chesty Love," claimed a $2,088 deduction for implants that enlarged her bust size. The IRS turned down her claim. In 1994, however, Special Trial Judge Joan Seitz Pate ruled that the result of the implants increased Hess' income and allowed the deduction.