The New York Times' report last week on Donald Trump's taxes raised eyebrows with Trump's $70,000 in hair care deductions for The Apprentice. "That, of course, is quite a lot for any one person to spend on having his hair cut, blow-dried or colored," says The New York Times James B. Stewart. "But what is really remarkable about the revelation is that Mr. Trump’s production company deducted his hairstyling expenses from its taxable income, reducing its tax bill. Tax experts told me that deducting what is ordinarily considered a personal expense is prohibited under almost any circumstances. And they said such a deduction could potentially constitute criminal tax fraud if the cost of the hairstyling was reimbursed by someone else. Three former NBC executives involved in The Apprentice told me that, while they didn’t recall the exact terms of Mr. Trump’s contract, they were very familiar with the way such contracts are typically written. The cost of hair and makeup for a star of Mr. Trump’s stature would generally be covered by the show, and Mr. Trump would have been reimbursed for any of the costs he incurred." One former NBC executive adds: "I can’t think of any circumstances in which Trump would have paid those costs out of his own pocket and not be reimbursed. As Stewart notes, taxpayers are not allowed to deduct reimbursed business expenses.