great christmas gift from mom. too bad it didn't come from his uncle sam

Mom buys body armor for son for Christmas
NEW YORK, Jan. 8 (UPI) -- A New York City mother says she spent about $3,000 for body armor -- a Christmas gift for her son in the U.S. Marines who is deployed to Iraq.
Elaine Brower said her son, James Brower, gave her a list of items Marine buddies gave him, to buy body armor online.
James Brower had been deployed to Afghanistan, but when he returned he became a New York City police officer. Now, he has been redeployed as a reserve to Iraq and when his mom asked him what he wanted for Christmas, he said "body armor."
Elaine Brower made the purchases online for $2,200. Then she spent $800 for armor for her son's legs, the New York Daily News reported Sunday.
James Brower had assisted Marines and soldiers who had lost limbs in Iraq at the New York City Marathon and they suggested leg armor -- especially to protect the femoral artery.
The son says everything fits and is comfortable and mom is set to make an Internal Revenue Service claim of up to $1,100 -- thanks to a recently enacted: "Claim for Reimbursement and Payment Voucher for Privately Purchased Protective, Safety or Health Equipment Used in Combat."