CSTJ Lewis (“Spell He Can”) Carluzzo is not setting up a binge-watch of the millennial medical saga. Rather, today he decides if Raul Romana and Maria Corazon Romana, T. C. Sum, Op. 2022-9, filed 6/16/22, can eke out any unreimbursed business expenses above what Exam allowed.

Raul’s tools and both of their cellphone and internet charges are indocumentados. There’s not even enough to Cohan them in.

But Maria’s scrubs and her lab coat make the cut.

First, the basics. “Clothing costs are deductible as ordinary and necessary business expenses under section 162 only if (1) the clothing is of a type specifically required as a condition of employment, (2) it is not adaptable to general use as ordinary clothing, and (3) it is not so worn.” T. C. Sum. Op. 2022-9, at pp. 5-6.

Maria worked as a surgical nurse for Kaiser Permanante, and was required to wear “scrub-like” clothing, when not actually in the operating room. And her employer wasn’t required by the union contract to reimburse nurses therefor.

“Mrs. Romana was required to dress professionally and comfortably for her job as a nurse. To do so, she purchased shirts and pants at department stores. Because the clothing resembled scrubs, we find that the clothing was not adaptable to general use as ordinary clothing outside of her employment. Consequently, the cost of the clothing and the cost to dry clean the clothing are deductible. Mrs.  Romana also purchased a white lab coat with ‘Kaiser Permanente’ and her name embroidered on it. This lab coat was not appropriate for general use.” T. C. Sum. Op. 2022-9, at pp. 6.

CSTJ Lew parses what evidence there is, and Cohans a number.

While unreimbursed employee business expenses are presently extinct, there are cases hanging over that will be around some while yet. So save those charge slips.