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Moreover, the parties introduced the NWA airline mechanics’ union
contract (union contract), which contradicts petitioners’ claimed
deductions for safety glasses and safety shoes expenses. The
union contract indicates that NWA provided its mechanics with
safety glasses and safety shoes. Alternatively, NWA would
reimburse employees up to $90 for each of the safety glasses and
the safety shoes if the employee chose to buy his or her own.
Thus, even if petitioners had shown that Mr. Bogue purchased
safety glasses and safety shoes in 2003, petitioners have failed
to demonstrate that NWA did not reimburse Mr. Bogue for the costs
of these items. See Podems v. Commissioner, supra at 23.
Petitioners are therefore not entitled to deduct the costs of
safety glasses or safety shoes as employee business expenses for
2003.
Cleaning Expenses for Uniforms
Petitioners claimed $822 for cleaning expenses for Mr.
Bogue’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. Bogue gave unclear testimony,
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