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and attempted to claim a refund based on them. Petitioner has
offered no documentation that $47,277 was paid to the IRS on his
behalf for 1991. Accordingly, petitioner is not entitled to an
overpayment based on his claim to withholding credits of $47,277
for 1991.
Issue 4. Unreimbursed Employee Business Expenses
Respondent determined that petitioner is not entitled to a
deduction for unreimbursed employee business expenses of $8,044
and $5,457 for 1990 and 1991, respectively. Petitioner asserts
that he is entitled to the deductions.
Section 162(a) allows a deduction for "all the ordinary and
necessary expenses paid or incurred during the taxable year in
carrying on any trade or business". Such deductions, however,
are not allowable to an employee "to the extent that the employee
is entitled to reimbursement from his or her employer for an
expenditure related to his or her status as an employee." Lucas
v. Commissioner, 79 T.C. 1, 7 (1982).
At trial, petitioner testified that he "could have received
a 100-percent reimbursement from the Government" for these
expenses. In addition, petitioner failed to substantiate that he
incurred these expenses in the amounts claimed. Accordingly,
since petitioner could have been reimbursed by his employer and
did not substantiate these deductions, he is not entitled to
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