Robert and Cheryl McKeown - Page 14

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          Cleaning Expenses for Uniforms                                              
               We now examine those expenses not subject to the strict                
          substantiation requirements.  Petitioners claimed $722 for                  
          cleaning expenses for Mr. McKeown’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 to clean Mr. McKeown’s uniforms.  Petitioners each                 
          attempted to explain how the cleaning costs were calculated but             
          gave unclear testimony.  Petitioners introduced a document on the           
          letterhead of their certified public accountant that purports to            
          indicate how the sum was calculated, but it suggests an excessive           
          amount, 22 cleanings for shirts and pants per month, roughly                
          corresponding to the number of days per month Mr. McKeown worked.           
               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 per             
          month is a reasonable number to yield 22 clean shirts and pairs             

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