David A. and Rebecca Rose Wilbert - Page 13
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Cleaning Expenses for Uniforms
Petitioners claimed $1,022 for cleaning expenses for Mr.
Wilbert’s NWA uniforms. Expenses for uniforms are deductible if
the uniforms are of a type specifically required as a condition
of employment, the uniforms are not adaptable to general use as
ordinary clothing, and the uniforms are not worn as ordinary
clothing. Yeomans v. Commissioner, 30 T.C. 757, 767-769 (1958);
Beckey v. Commissioner, T.C. Memo. 1994-514.
We are satisfied that petitioners incurred deductible
expenses for uniform cleaning. Mr. Wilbert testified that he
needed to clean his uniforms separately from his other laundry,
often in coin-operated-laundry machines. He acknowledged that he
did not have receipts for dry cleaning nor any other
documentation indicating how he arrived at $1,022. Mr. Wilbert
testified that in previous years, it cost him approximately $10
per week to clean his uniforms. Mr. Wilbert also testified it
cost more to clean his uniforms in 2003 than it had previously.
We are permitted to estimate the amount of cleaning expenses for
uniforms under the Cohan rule. We find that $12 per week of
uniform cleaning costs for the approximate 43 weeks that Mr.
Wilbert worked for NWA in 2003 is reasonable. Accordingly, we
find that petitioners are entitled to deduct $516 of cleaning
expenses for uniforms.
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Last modified: November 10, 2007