Robert and Cheryl McKeown - Page 14
- 13 -
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
Page: 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: November 10, 2007