Christopher D. and Kristie M. Farran - Page 16

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          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 to clean Mr. Farran’s uniforms.  Mr. Farran gave unclear           
          testimony, however, regarding how he calculated the cleaning                
          costs.  Petitioners introduced a document on the letterhead of              
          his CPA that purports to indicate how the sum was calculated, but           
          it suggests an excessive amount, 22 cleanings for shirts and                
          pants and 2 for jackets per month.  Mr. Farran estimated he                 
          worked 22 days per month and wore one shirt per day.  At trial,             
          Mr. Farran conceded that petitioners are not entitled to deduct             
          cleaning expenses for uniforms for the months he was unemployed.            
               We may estimate the amount of deductible cleaning expenses             
          under the Cohan rule.  We adopt the unit cost of $1.35 listed on            
          petitioners’ exhibit as the cost to wash or dry one load of                 
          laundry.  We find that approximately eight loads of laundry for             
          each of the 5 months Mr. Farran worked is a reasonable number to            
          yield 22 clean shirts and pants and 2 jackets per month.                    
          Petitioners are therefore entitled to deduct $108 of uniform                
          cleaning expenses in 2003.                                                  
          Tool Expenses                                                               
               Petitioners claimed $831 for tools Mr. Farran used as an               
          airline mechanic, and the parties stipulated that petitioners are           
          entitled to deduct $90.58.  A taxpayer is entitled to deduct                

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