This comes down to a time honored tradition of 100's of years ago or so a "Top Hat" was considered a part of a gentleman's formal wear. So in consideration of the serious nature of the business, many funeral directors did wear them. The funeral was a formal celebration of life. That "Hat and Tails" signified who the funeral director was or is and the respect paying to the deceased on the day of his service. It was also a representation of Distinction, Dignity, and Professionalism. This is why we wear: Top Hat and Tails