We were having an in depth discussion on obtaining a legit brain surgeon certificate before Intuit took the post down.  As a follow up to that discussion, since I’m not a brain surgeon until the certificate arrives, can I deduct the cost of the legit certificate?  How about if my new friend let’s me down and it isn’t quite as legit as he made it sound?  Would my supply of surgical supplies be deductible - you know, like the cost of my chainsaw and ratchet straps (how else are you going to secure a patient to the operating table)?  I’m pretty sure I can deduct the cost of my ACME legit malpractice insurance.  

This is all hypothetical at this point but I know hypothetical questions and homework is allowed here so I’m just looking at getting input from real tax pros.  Please don’t post any snide or snarky responses - this is a professional forum only for professional tax professionals.  If you aren’t a CPA, but want to be, let me know and I can hook you up with a guy I met here that can get you a legit certificate.