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representatives won the contest. Three of the sales
representatives used the bonus to take a cruise from Los Angeles
to San Diego, and one sales representative used the bonus to go
to Las Vegas. Petitioner charged the cost of these trips (about
$1,000) on her Pacific Bell Mechanic's Bank credit card and
subsequently paid the credit card bill.3
Petitioner and Mr. Moreno testified that petitioner was
entitled to reimbursement for the cost of these trips. Further,
petitioner submitted a voucher for reimbursement; however, the
voucher was returned to petitioner for corrections, which she
made. Nevertheless, petitioner does not remember receiving the
reimbursement, due to the illness of her mother which occurred at
or about the same time. Although we sympathize with petitioner,
her failure to follow up on the claim for reimbursement due to
personal problems does not convert this expense into a deductible
employee business expense. Since this expense was reimbursable,
it is not "necessary" under section 162, and petitioner is not
entitled to a deduction for such amount. (However, we note that
the amount of this issue coincides with the $1,000 allowed by
respondent, but unexplained in the record. See supra note 2.)
Section 179 Deduction
3 The Pacific Bell Mechanic's Bank credit card was not for
a corporate account. Pacific Bell required petitioner to keep
the credit card in her name and pay the bill out of her personal
checking account. If she incurred a reimbursable expense, she
was required to submit a reimbursement form to Pacific Bell.
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