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organizations, those supplies are not deductible expenses.
Petitioner's membership in these fraternal organizations was for
her own personal benefit. There is no evidence in the record
that, as a staff representative for AFSCME, petitioner was
required to belong to any fraternal organization.
The bulk of petitioner's itemized expenses, $24,800 for 1993
and $10,985 for 1994, was included on Form 2106, Employee
Business Expenses. Among the expenses petitioner deducted on
Form 2106 were parking fees, tolls, travel expenses while away,
and meals and entertainment. According to Evans, the business
manager of AFSCME, if petitioner had provided receipts for these
types of expenses she would have been reimbursed. It is well
established in this Court that an employee may not deduct
expenses that are subject to reimbursement by the employer.
Orvis v. Commissioner, supra; Lucas v. Commissioner, supra at 7.
For the reasons set forth above, except for conceded items,
we sustain respondent's disallowance of claimed deductions for
unreimbursed business expenses.
B. Charitable Contribution Deductions
Petitioner claimed deductions for cash contributions in the
amounts of $2,054 for 1993 and $6,467 for 1994. During the
trial, petitioner claimed that many of the unreimbursed employee
expenses she had claimed on her 1993 and 1994 Federal income tax
returns were actually charitable contributions. She claimed that
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