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Commissioner, 79 T.C. 1, 7 (1982); Kennelly v. Commissioner, 56
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 employee has the burden of establishing that the employer
would not reimburse the expense had the employee requested
reimbursement. 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.
During 1993, TI had a policy of reimbursing meals and
entertainment, travel, computer, and gift expenses incurred in
pursuit of company business. Petitioner never sought
reimbursement for the claimed expenses in 1993, and he has not
shown that reimbursement would have been denied for those
expenses that constituted ordinary and necessary business
expenditures.
Petitioner testified that similar expenses had been turned
down before 1993 by his boss, Mr. Fullerton. Petitioner did not
call Mr. Fullerton or another representative from TI to testify
in support of his claim, which raises the presumption that the
testimony would not have been favorable to petitioner. Wichita
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