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dry cycle and drycleaned his uniform jacket six times per month
at $6 per drycleaning.
We may estimate the amount of these expenses under the Cohan
rule. We adopt the unit cost of $1.50 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 months
Mr. Riley worked is a reasonable number to yield 22 clean shirts
and pants and a jacket per month. Petitioners are therefore
entitled to deduct $288 of uniform cleaning expenses during 2003.
Depreciation Expenses
Petitioners deducted $296 for depreciation of the tools Mr.
Riley used at his job at NWA. The cost of tools with useful
lives greater than a year is recoverable by depreciation. Secs.
167(a), 168(b); Seawright v. Commissioner, 117 T.C. 294, 305
(2001); Clemons v. Commissioner, T.C. Memo. 1979-273. Mr. Riley
testified that he acquired his tools on January 1, 2001.
Mr. Riley admitted he had no receipts and that the $2,000
reported was his estimate of the replacement costs. The only
documentary evidence petitioners introduced to support their
claimed deduction were two lists of minimum tools for mechanics
required by NWA. Petitioners failed to introduce any documentary
evidence to show their purchase price or the purchase date. Mr.
Riley also did not describe what specific tools he depreciated
nor the tools’ expected useful lives.
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