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for the cleaning of his uniforms. Although petitioners would be
entitled to a deduction for the cost of washing and ironing the
uniforms, they provided no evidence upon which we can estimate the
amount thereof. At trial, Mrs. Harrell testified that the amount
claimed was a guess that was based on the hypothesis of paying to
have the uniforms cleaned commercially. Deductions are based on
actual, not hypothetical, costs.
As the uniforms were not sent to a commercial cleaner but
were laundered and ironed at home, the amount claimed is not
allowable. Moreover, the amount claimed ($468.75 per month)
appears grossly inflated. In the absence of a rational basis for
estimating the cost of the cleaning of the uniforms, we sustain
respondent’s disallowance of this component of the claimed
unreimbursed employee and other miscellaneous expenses. See Cohan
v. Commissioner, supra at 543-544.
Petitioners deducted $3,510 for “supplies and equipment” for
the taxable year in issue. Taxpayers carrying supplies on hand
can deduct the costs of those supplies to the extent that the
supplies are actually consumed or used in operation during the
taxable year for which the return is made if the cost of the
supplies was not deducted in a previous year. If the supplies are
incidental and are carried on hand with no record of consumption
kept, the taxpayer may deduct the total cost of such supplies
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