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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. Wasik’s uniforms. Mr. Wasik gave unclear
testimony, however, regarding how he calculated the cleaning
costs. Petitioners introduced a document on the letterhead of
his 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. Wasik worked.
We may estimate the amount of deductible cleaning expenses
under the Cohan rule. We adopt the unit cost of $1.36 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
of pants per month. Petitioners are therefore entitled to deduct
$261.12 for cleaning expenses for Mr. Wasik’s uniforms in 2003.
Publications
Petitioners claimed $680 for publications. Petitioners
introduced copies of checks made out to Star Tribune totaling
$225.16. Mr. Wasik testified that the amount petitioners claimed
included the Star Tribune delivered to the family home in
Minnesota that everyone in the family read as well as costs for
financial publications that Mr. Wasik used to monitor
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