Writing off a firearm?

[Alex Martin]

This may be a wacky question, especially considering I couldn't find any search results pertaining to this, but can you write off the cost of a pistol as a business expense? I own almost a dozen rentals in the Tri cities area of Michigan, which is known to get a little dicey in certain parts. While I myself have not been in a situation which would warrant using a firearm and pray I do not, I have heard stories of landlords being assaulted while working or picking up rent. I've pretty much made up my mind that I am going to get a pistol and take some training courses; being the savvy guy that I am however I was thinking about how I could save some money. Any input? 

[Brandon Hall]

@Alex Martin check with your tax pro. There have been court cases won where the taxpayer wrote off a firearm. You can also write off guard dogs and other whacky expenses.

The key is that the expense must be ordinary and necessary for your business in order to deduct it. So the question is, how will you make the argument that your firearm is an ordinary and necessary expense for your business? 

Firearms may be necessary (protection) but are not ordinary purchases in the regular operations of real estate businesses. Thus, the "ordinary" hurdle will be the biggest for you to climb over.

Good luck!