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Required Expenses
In general, a taxpayer may not deduct expenses incurred for
the benefit of another. Deputy v. DuPont, 308 U.S. 488, 493
(1940); Noland v. Commissioner, 269 F.2d at 109; Westerman v.
Commissioner, 55 T.C. 478, 482 (1970). If, as a condition of
employment, an employee is required to incur expenses on behalf
of his employer, the employee is entitled to a deduction for
those expenses that are ordinary and necessary to his business as
an employee to the extent such expenses are not subject to
reimbursement. Schmidlapp v. Commissioner, 96 F.2d 680 (2d Cir.
1938); Eder v. Commissioner, T.C. Memo. 1981-408.
Respondent argues that many of the expenses deducted by
petitioner do not constitute ordinary and necessary employee
business expenses within the meaning of section 162(a) because
petitioner, as a deputy public defender, incurred the expenses
voluntarily, and the public defender's office did not require him
to do so as a condition of his employment. We agree.
Petitioner deducted expenses for office items. The public
defender's office supplied attorneys with office supplies.
Petitioner, therefore, was not required to purchase his own
office supplies, and his desire to have his own supplies, even if
they were of better quality than those supplied, does not convert
the expense into a deduction.
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