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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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