I agree with @Bsch4477 in that you can find someone to argue both ways. However, arguing and winning are two different matters.
It is pretty clear that the IRS would deem these expenses as personal and not deductible. The Tax Court agrees with this position as well. See T.C. Summary Opinion 2011-17 and in particular page 11. The Tax Court ruled that these type of expenses are inherently personal.
So for me, and based on your facts, I don't believe you would prevail unless you were willing to take this to court and most likely a court other than tax court. I still don't think you would prevail and you would certainly be out far more money that the cost of the manicure.....far more.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
