Sean M. and Julie M. Riley - Page 15




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          and safety shoes in 2003, petitioners have failed to demonstrate            
          that Mr. Riley was not, and could not have been, reimbursed for             
          such expenses by NWA.  See Podems v. Commissioner, supra at 23.             
          Petitioners are therefore not entitled to a deduction for safety            
          glasses or safety shoes as employee business expenses for 2003.             
          Cleaning Expenses for Uniforms                                              
               Petitioners claimed $822 for cleaning expenses for Mr.                 
          Riley’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 during 2003 for cleaning uniforms.  Petitioners                    
          introduced the portion of the NWA flight technician’s agreement             
          requiring Mr. Riley to wear a uniform.  Mr. Riley worked 22 days            
          per month on average during 2003.  Mr. Riley gave unclear                   
          testimony, however, on how he calculated the $822 for cleaning              
          costs.  Petitioners introduced a document on the letterhead of              
          their CPA that also purports to indicate how the sum was                    
          calculated, but it suggests an excessive amount.  The document              
          alleges that Mr. Riley separately washed his uniform shirt and              
          pants 22 times per month at $1.50 for each wash cycle and each              







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