Rev. Rul. 55-235

Crew members of a commercial fishing boat have their principal or regular post of duty at the home port where they ordinarily, or for an indefinite (as distinguished from a temporary) period, begin and end their fishing trips. Thus, they may deduct the reasonable and necessary expenses actually incurred by them for travel, meals, and lodging when on a business trip requiring their absence from such home port for a minimum period which lasts substantially longer than an ordinary day's work and during which their duties require them to obtain necessary sleep while away from such home port. See Rev. Rul. 54-497, C.B. 1954-2, 75. Expenditures incurred by commercial fishermen for protective clothing of a type not adaptable to general use, such as oil clothes, work gloves, and rubber boots, may be deducted in computing net income, provided the standard deduction is not claimed. See I.T. 3373, C.B. 1940-1, 28