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T.C. 936, 943 (1971), affd. without published opinion 456 F.2d
1335 (2d Cir. 1972). Furthermore, the mere failure of an
employee to seek reimbursement cannot convert the employer's
expenses into the employee's. Kennelly v. Commissioner, supra.
The burden of establishing that the expense was not reimbursable
by the employer had the employee requested reimbursement rests
with the employee. Podems v. Commissioner, 24 T.C. 21, 23
(1955). Moreover, the prohibition of deductions for reimbursable
expenses is a "bright line rule" and applies even when the
employee is unaware that the expenses are reimbursable. Orvis v.
Commissioner, supra at 1408.
Based on Ms. Groves' letter, it appears that petitioner's
parking expenses could have been reimbursed by Pacific Bell had
petitioner sought reimbursement. Moreover, petitioner has not
proven that her parking expenses at the downtown office were not
reimbursable. Therefore, these expenses are not "necessary"
under section 162 and therefore not deductible.2
b. Meals Expenses. Petitioner claimed a Schedule A
deduction for meals expenses of $3,875, less 20 percent required
by section 274(n). As sales manager, petitioner was required by
Pacific Bell to motivate her sales representatives so that they
2 Moreover, we note that the canceled checks presented by
petitioner do not adequately substantiate the alleged parking
expenditures, nor is it clear that the parking charges were not a
nondeductible personal (i.e., commuting) expense. Secs. 267,
274(d).
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